| Title |
Takeaway |
Authors |
Year |
| Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables |
Long partner-client relationships can weaken the relationship between heavy workloads and Audit Report Lag, despite the fact that audit tenure negatively affects the timeliness of audit reporting. |
Debby Audrey Wiedjaja, Rizky Eriandani |
2021 |
| The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay |
Audit tenure and auditor switching have no effect on audit delay, but auditor switching does, while both do not affect audit delay through financial distress. |
Wiyarni, Bunyamin |
2021 |
| Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type |
Audit report lag is positively associated with tax avoidance in South African companies, with a stronger relationship when audited by a Big-4 firm. |
Hela Gontara, Hichem Khlif |
2021 |
| Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange) |
Debt to equity and audit opinion significantly affect audit report lag, while company age has a positive effect, while company size and auditor reputation show no significant effect. |
Jacqueline Vania Jessica Jura, ML Denny Tewu |
2021 |
| The effect of audit tenure on information asymmetry: Investigating the role of auditors in achieving a more transparent organization (Target 16.6 SDGs) |
Audit tenure reduces information asymmetry in companies, but after eight years, independence begins to decline, necessitating rotation of auditors. |
Indria Primadita, F. Fitriany, R. F. Kiantara |
2021 |
| Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility |
Longer audit firm tenure positively impacts firm value, serving as a signal for external investors to evaluate the quality of a firm's CSR performance. |
L. Brooks |
2022 |
| Auditor Tenure and Misreporting: Evidence from a Dynamic Oligopoly Game |
Longer tenure in audit firms increases audit quality and reduces fees, making clients less likely to misstate, but mandatory rotation leads to increased switching costs and higher misstatement rates. |
E. Cheynel, Frank S. Zhou |
2023 |
| The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions |
Profitability and leverage significantly affect the acceptance of going concern audit opinions, while audit tenure, delay, corporate growth, and financial distress have no significant effect. |
Wahyu Manuhara Putra, Rita Purnamawati |
2021 |
| An examination of the influence of mutual CFO/audit firm tenure on audit quality |
Mutual audit firm-CFO tenure is associated with lower audit quality, reduced going-concern opinions, and increased likelihood of receiving an Accounting and Auditing Enforcement Release. |
J. Payne, R. Williamson |
2021 |
| Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India |
Mandatory rotations in India may benefit only high-fee paying companies with business group affiliation and/or dual-role CEOs, while limiting auditor tenure may be counter-productive for most firms. |
Nemiraja Jadiyappa, L. Hickman, Ram Kumar Kakani, Qambar Abidi |
2021 |
| The relationship between auditor characteristics and fraud detection |
Audit firm size, rotation, specialization, independence, report lag, and renewal of financial statements positively impact fraud detection in Tehran Stock Exchange companies. |
J. Khaksar, M. Salehi |
2021 |
| Auditor tenure, investor protection and accounting quality: international evidence |
Longer auditor tenure is associated with higher accounting quality, but the positive impact is weaker in high investor-protection environments. |
K. A. Kamarudin, W. Ismail, A. Ariff |
2021 |
| The impact of audit rotation on the comparability of financial reports |
Mandatory and voluntary rotation of audit firm and partner does not affect financial report comparability and consistency, and up to three-year auditor-client relationships significantly increase these qualities. |
Allison Manoel de Sousa, A. Ribeiro, Ernesto Fernando Rodrigues Vicente |
2021 |
| Auditor Tenure Disclosure and Shareholder Ratification Voting |
Public disclosure of auditor tenure increased (decreased) shareholder opposition to ratifying auditors with long tenures, sensitizing them to longer tenures. |
Paul N. Tanyi, D. Rama, K. Raghunandan |
2021 |
| The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments |
Disclosing critical audit matters reduces investment intentions, while auditor tenure does not significantly affect them, with perceptions of risk of material misstatement and management disclosure credibility mediating this effect. |
Eric T. Rapley, J. C. Robertson, Jason L. Smith |
2021 |
| Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand |
Key audit matters reporting positively impacts audit quality in Thai companies, with factors like audit tenure, auditor firm size, and corporate risk also influencing this relationship. |
M. Suttipun |
2021 |
| The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable |
Audit Fees positively impact Audit Quality, while Audit Tenure and Audit Rotation have no effect, and Client's Company Size negatively affects Audit Quality. |
Humaira Dinda Mulyadi, D. Suryandari |
2021 |
| Audit Tenure, Size of Public Accounting Firm, Audit Fee, and Integrity of Financial Statements: Empirical Evidence from Indonesian Listed Mining Firms |
Audit tenure, size of accounting public firm, and audit fee significantly impact the integrity of financial statements in Indonesian mining firms, while audit tenure and size of accounting public firm partially have no significant effect. |
Putri Nurmala, Dessy Bustanti, A. S. Adiwibowo |
2021 |
| Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4 |
| Dwi Martani, Nur Aulia Rahmah, F. Fitriany, V. Anggraita, Zhaojun Yang |
2021 |
| Pengaruh Audit Tenure dan Auditor Switching Terhadap Kualitas Audit pada Perusahaan Manufaktur Di Indonesia dengan Financial Distress Sebagai Pemoderasi |
Audit tenure and auditor switching have no effect on audit quality in Indonesian manufacturing companies, and financial distress does not moderate this relationship. |
Dede Elevendra, Nayang Helmayunita |
2021 |
| CEO succession origin, audit report lag, and audit fees: Evidence from Iran |
In Iran, hiring an insider CEO leads to longer audit report delays and higher audit fees, with private audit firms showing the most positive effects. |
Javad Oradi |
2021 |
| How auditor locality affects audit report timeliness |
Auditor locality can improve audit report timeliness in companies with specialized audit committees, strong corporate governance, and high-quality auditors. |
A. Bazrafshan |
2021 |
| The Characteristics of Auditee and Audit Report Lag |
Higher ROE and company size negatively impact Audit Report Lag, while DER has no effect and PAF's reputation positively influences it. |
Dodik Juliardi Iksan |
2021 |
| Analysis of Determinants of Audit Report Lag on Non-Financial Companies Listed on LQ-45 Index |
Audit committee size significantly affects audit report lag, while firm size and audit firm status do not influence it. |
B. L. Handoko, A. Lindawati, G. Thomas |
2022 |
| On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union |
The 10-year maximum audit engagement duration in the European Union may be more arbitrary than evidence-based, as it was a political decision rather than an empirically based limit. |
Markus Widmann, Florian Follert, M. Wolz |
2021 |
| PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA SELATAN |
Company size, audit opinion, and auditor reputation positively influence audit report lag at KAP in South Jakarta. |
Se. Ak. M.Ak. Hj. Dewi Rejeki, A. Apriyanti |
2021 |
| Audit Firm Tenure and Nonprofessional Investors' Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure |
Long audit firm tenure in reports increases investors' perceptions of entitativity between the firm and client, but partner rotation disclosure can mitigate this effect. |
S. Judge, Brian M. Goodson, Chad M. Stefaniak |
2021 |
| Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching |
Voluntary auditor switching in manufacturing companies is influenced by audit fees and tenure, while audit opinion, going concern opinion, and reporting lag do not affect switching. |
Ni Putu Shinta Dewi, Ni Luh Meilina Febriyanti, N. W. Rustiarini |
2021 |
| Mandatory partner rotation, audit timeliness and audit pricing |
Mandatory audit partner rotation increases audit fees but does not affect audit reporting lag simultaneously, with clients not bearing both costs and potentially dissipating over time. |
Masoud Azizkhani, Sarowar Hossain, Alicia Jiang, Wen-Jiun Yap |
2021 |
| Auditor Choice and the Informativeness of 10-K Reports |
Big 4 auditors enhance the informativeness of 10-K reports, particularly for clients with poorer accrual quality and higher information asymmetry. |
Karel Hrazdil, D. Simunic, Nattavut Suwanyangyuan |
2021 |
| An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia |
Profitability, leverage, liquidity, auditor opinion, and accounting firm's reputation significantly affect the timeliness of financial reporting in Indonesian transportation sector companies. |
Teti Rahmawati, Enung Nurhayati, L. Martika, Herma Wiharno, O. Puspasari |
2021 |
| Does managerial entrenchment affect audit report lag? |
| Ebenezer K. Lamptey, Alex Tang, I. Bonaparte |
2021 |
| Different tenure phases of executives and audit fees |
Executive tenure phases significantly reduce audit fees, with the greatest reduction occurring when both CEOs and CFOs enter long tenure phases. |
Rachana Kalelkar, Qiao Xu |
2021 |
| INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY |
Competence, independence, spiritual quotient, emotional quotient, and audit tenure significantly improve audit quality. |
Mispiyanti Mispiyanti, Ready Wicaksono |
2021 |
| Further evidence regarding the effect of KAMs on audit report lag |
The number of key audit matter disclosures (KAMs) positively influences audit report lag in Turkey, with revenue-related KAMs significantly increasing it. |
Aysegul Ciger, B. Kınay, Murat Ocak |
2025 |
| The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency |
Longer partner tenures significantly enhance audit efficiency, while partner busyness has no significant impact on audit efficiency for non-financial companies. |
Nahla Abdulrahman Mohammed Raweh, Hasnah Kamardin, Abdulwahid Ahmed Hashed Abdullah |
2021 |
| COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy |
COVID-19 has increased audit reporting lag in Malaysian firms, but higher internal audit function investment reduces this delay. |
Anas Rasheed Bajary, Rohami Shafie, Azharudin Ali |
2023 |
| AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT |
Audit tenure, auditor experience, and independence significantly improve audit judgment, while task complexity has no significant effect. |
Arie Pratania Putri, Nurin Nabila, V. Augustin, Fellia Fellia |
2021 |