Association between auditor attributes and audit lag

• المؤلفون الرئيسيون: Tay, Shu Jia, Wang, Libin, Zhang, Suqing
• مؤلفون آخرون: Boo, Elfred Hian Yong
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Auditing::Auditors
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/9246

We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect a...