Industry expertise on audit committee and audit report timeliness
نویسندگان
چکیده
منابع مشابه
Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
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 ...
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ژورنال
عنوان ژورنال: Cogent Business & Management
سال: 2021
ISSN: 2331-1975
DOI: 10.1080/23311975.2021.1920113