Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) provide empirical evidence whether selection industry-specialized auditors partners with specific workloads can weaken this relationship.Method: research was conducted using moderated regression analysis. Selection sample purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected.Finding: found that moderately significantly negatively affects ARL. Besides, also prove heavy lead longer However, a long partner-client relationship ARL because auditor's more familiarity information. Based these results, characteristics affect timeliness reporting.Novelty: enriched literature by finding out how deal delay effectively, whereas previous only focused identifying causes. research's implication is expected broader insight company regarding several factors help issue their financial reports time when have high short tenures.