Audit report lag, audit tenure and auditor industry specialization : empirical evidence from Jordan
Other Title(s)
فترة إصدار تقرير مدقق الحسابات، فترة الاحتفاظ بالمدقق و وجود التخصص في التدقيق : دليل تجريبي من الأردن
Joint Authors
al-Bahur, Abd al-Rahman Yusuf
Khamis, Bashir Ahmad
Source
Jordan Journal of Business Administration
Issue
Vol. 12, Issue 2 (30 Jun. 2016), pp.459-479, 21 p.
Publisher
University of Jordan Deanship of Academic Research (DAR)
Publication Date
2016-06-30
Country of Publication
Jordan
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study examined the association between audit-firm tenure and audit report lag (ARL) and how this association is affected by auditor industry specialization.
Using two methods for measuring auditor industryspecialization, the study sample included 691 Jordanian firm year observations listed in Amman Stock Exchange during the period (2009-2013).
The data collected was analyzed by using a number of basic statistical techniques such as descriptive statics, correlation and multiple-regression.
This study revealed thatthere is no significant relationship between audit report lag and audit tenure.
Additionally, industry specializations auditors will not influence on the relation between audit report lag and audit tenure in Jordan.
Policy makers and regulators are encouraged to take into consideration that mandatory auditor rotation in Jordan will not result in longer audit report lag.
Although audit industry specialization didn’t influence on the relation between audit report lag and audit tenure, auditor industry specialization has a significant effect on audit report lag, therefore, the Jordanian companies are recommended to hire industry-specialized auditors to reduce audit report lag.
The researchers also recommend farther researches with different measurements of auditor industry specialization.
American Psychological Association (APA)
al-Bahur, Abd al-Rahman Yusuf& Khamis, Bashir Ahmad. 2016. Audit report lag, audit tenure and auditor industry specialization : empirical evidence from Jordan. Jordan Journal of Business Administration،Vol. 12, no. 2, pp.459-479.
https://search.emarefa.net/detail/BIM-802574
Modern Language Association (MLA)
al-Bahur, Abd al-Rahman Yusuf& Khamis, Bashir Ahmad. Audit report lag, audit tenure and auditor industry specialization : empirical evidence from Jordan. Jordan Journal of Business Administration Vol. 12, no. 2 (2016), pp.459-479.
https://search.emarefa.net/detail/BIM-802574
American Medical Association (AMA)
al-Bahur, Abd al-Rahman Yusuf& Khamis, Bashir Ahmad. Audit report lag, audit tenure and auditor industry specialization : empirical evidence from Jordan. Jordan Journal of Business Administration. 2016. Vol. 12, no. 2, pp.459-479.
https://search.emarefa.net/detail/BIM-802574
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 477-478
Record ID
BIM-802574