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Title: Association between auditor attributes and audit lag
Authors: Tay, Shu Jia
Wang, Libin
Zhang, Suqing
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 2004
Abstract: We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect audit lag, and (2) a trade-off might exist between audit quality and audit lag.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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