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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Bibliographic Details

Main Authors:	Abidin, Shamharir, Ahmad Zaluki, Nurwati Ashikkin
Format:	Article
Language:	en
Published:	Elsevier Ltd. 2012
Subjects:	HF5601 Accounting
Online Access:	https://repo.uum.edu.my/id/eprint/12663/1/1-s2.0-S.pdf https://repo.uum.edu.my/id/eprint/12663/ http://dx.doi.org/10.1016/j.sbspro.2012.11.213
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