Auditor industry specialism and reporting timeliness
This study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies.The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.In contrast, Big Four firms d...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2012
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/12663/1/1-s2.0-S.pdf http://repo.uum.edu.my/12663/ http://dx.doi.org/10.1016/j.sbspro.2012.11.213 |
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