The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...

SYNOPSIS: Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management is auditors’ industry expertise. Using a large sample of clients of Big 6 auditors, this research examines the association between auditor industry expertise, measured in terms of both auditor market share in ...

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

The science and technology (S&T) community in the Canadian federal government is responding to the same pressures as other communities in governments around the world to produce better information for taxpayers on programme achievements. At the heart of this response are a number of organisations, including the Canadian Parliament, the Auditor General, the Treasury Board, and numerous departmen...

Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because believed that providers of this are objective competent can provide high-quality audit. This study explores potential influence company auditor characteristics on selecting outsourced IAF with industry expertise. Using 334 observations for non-financial companies ...