Although researchers commonly acknowledge that public-company audits should add value by improving the precision of financial information via reduced estimation errors, prior literature correctly notes that there is little direct archival evidence to support this assertion. Moreover, regulatory...

Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. In this research, I try to consider a new attitude in accounting research in the field of audit report lag and audit fees. So the...

The purposes of this research are to analyze and to learn: (1) the correlation between audit rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both simultaneously and partially, and (3) the influence of audit...