Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from corporate report public listed companies in Malaysia, results multivariate regression analysis show that audit firm are associated with The findings is positively a timelier reporting, indicating shorter period. consistent knowledge spillover arguments. also indicate specialist linked less timely which appointment would result longer period to complete audit, probably because large number clients be handled. robust even after including various controls namely size, fees, committee CEO duality, year end, leverage, growth. suggests timeliness can improved by retaining incumbent selecting non-industry specialist. contributes existing literature role providing reports. this useful for regulators Malaysia as an input their effort setting rules regulation relating enhance relevance reports produced publicly firms.