Dao, Mai; Pham, Trung - In: Managerial Auditing Journal 29 (2014), pp. 490-512
Purpose –This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact … of auditor industry specialization on the association between audit firm tenure and ARL. Design … between ARL and short audit firm tenure, suggesting that auditor industry specialization complements the negative effect of …