Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange

This research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, becaus...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	audit report lag auditor industry specialization tenure Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/1dd3ee5ae62c4b75b8a1848826496033
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spelling	oai:doaj.org-article:1dd3ee5ae62c4b75b8a18488264960332021-11-04T19:45:28ZRelationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2013.601https://doaj.org/article/1dd3ee5ae62c4b75b8a18488264960332013-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_601_213494707e7da8f71657cfa271849d80.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, because it is related to the timeliness of both audit and earnings information. In this research the time between the financial year end and the date of audit report is considered the audit report lag, and auditor specialization is measured by the market share approach. Industry-specialized auditors are able to develop the industry-specific knowledge and expertise and to familiarize themselves quickly with clients’ business operations and, therefore, are likely to complete the audit operation faster than their non-specialized counterparts. Using regression analysis and controlling known determinants of the ARL, results show that the ARL is shorter for the firms audited by the industry specialized auditors.Shahid Bahonar University of Kermanarticleaudit report lagauditor industry specializationtenureAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 14, Pp 7-26 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit report lag auditor industry specialization tenure Accounting. Bookkeeping HF5601-5689
spellingShingle	audit report lag auditor industry specialization tenure Accounting. Bookkeeping HF5601-5689 Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
description	This research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, because it is related to the timeliness of both audit and earnings information. In this research the time between the financial year end and the date of audit report is considered the audit report lag, and auditor specialization is measured by the market share approach. Industry-specialized auditors are able to develop the industry-specific knowledge and expertise and to familiarize themselves quickly with clients’ business operations and, therefore, are likely to complete the audit operation faster than their non-specialized counterparts. Using regression analysis and controlling known determinants of the ARL, results show that the ARL is shorter for the firms audited by the industry specialized auditors.
format	article
title	Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
title_short	Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
title_full	Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
title_fullStr	Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
title_full_unstemmed	Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
title_sort	relationship between audit industry specialization and audit report lag in companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/1dd3ee5ae62c4b75b8a1848826496033
_version_	1718444634815856640

Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange

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