Please use this identifier to cite or link to this item:
https://hdl.handle.net/10356/9246
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. | URI: | http://hdl.handle.net/10356/9246 | Schools: | Nanyang Business School | 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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NBS-REPORTS_1918.pdf Restricted Access | 244.06 kB | Adobe PDF | View/Open |
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