Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
- سال انتشار: 1396
- محل انتشار: مجله ایرانی مطالعات مدیریت، دوره: 10، شماره: 3
- کد COI اختصاصی: JR_JIJMS-10-3_004
- زبان مقاله: انگلیسی
- تعداد مشاهده: 88
نویسندگان
Faculty of Management, University of Tehran, Tehran, Iran
Faculty of Management, University of Tehran, Tehran, Iran
Faculty of Management and Accounting, Allame Tabatabaie University, Tehran, Iran
چکیده
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As such, aiming at investigating the association between auditor tenure and ARL on the one hand, and studying the adjusting effect of auditor industry expertise on the other hand, the present research investigated ۱۴۱ firms operating within ۲۵ industries during ۲۰۱۰-۲۰۱۴. Chaw and Hausman Test results indicated, at ۵% level of significance, that the corresponding regression model should be assessed with consistent effects. Furthermore, undertaking multivariate linear regression analysis, the research results implied no significance association between auditor tenure and ARL. In fact, the first hypothesis that auditor tenure is negatively related to ARL was rejected. On the other hand, the second hypothesis that auditor industry expertise may attenuate the association of auditor tenure and ARL was also rejected, meaning that, even with auditor industry expertise considered, a significant relationship between auditor tenure and audit report lag could not be recognized.کلیدواژه ها
auditor industry expertise, audit report lag (ARL), Auditor Tenureاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.