Title: Audit Quality Report: A Conceptual Review of Perceived Effects of Selected Factors
Abstract: This study conceptually explores the influence of firm internal characteristics in presenting timely audited report which is one of the parameters for quantifying a quality audited report. The reviewed studies reveal that although longer audit tenure might reduce the auditor independence and influence negatively quality of audited reports. However, considering audit report timeliness, longer audit tenure significantly reduce audit report lag, therefore positively have significant contribution to the quality of audited report. With this, the author suggests empirical investigation into the argument of elongated audit tenure on quality audit report in terms of impaired quality and timeliness.
Publication Year: 2019
Publication Date: 2019-01-01
Language: en
Type: review
Indexed In: ['crossref']
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot