Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Audit Committee Characteristics and Audit Report Lag

    Access Status
    Fulltext not available
    Authors
    Sultana, Nigar
    Singh, Harj
    Van der Zahn, J-L.W.
    Date
    2015
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Sultana, N. and Singh, H. and Van der Zahn, J. 2015. Audit Committee Characteristics and Audit Report Lag. International Journal of Auditing. 19 (2): pp. 72-87.
    Source Title
    International Journal of Auditing
    DOI
    10.1111/ijau.12033
    ISSN
    1090-6738
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/4068
    Collection
    • Curtin Research Publications
    Abstract

    This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag determinants important. Results indicate that audit committee members with financial expertise, prior audit committee experience and those who are independent are associated with shorter audit report lag. Results suggest that legislation mandating audit committee financial expertise and independence are effective also in improving the timeliness of financial reporting. More importantly, our results suggest that there may be benefits in constituting audit committees with other compositional features such as prior committee experience in overall efforts to improve the timeliness, and therefore quality, of financial reporting by firms.

    Related items

    Showing items related by title, author, creator and subject.

    • Earnings conservatism and audit committee financial expertise
      Sultana, Nigar; Van der Zahn, J-L.W. (2012)
      This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. Statistical tests are based on 494 firm-year observations drawn from Australian publicly ...
    • Audit quality and audit report lag: Case of Indonesian listed companies
      Rusmin, Rusmin; Evans, John (2017)
      Purpose: The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/method ...
    • Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
      Ahamad Rapani, Nor Hanani (2011)
      This study investigates whether earnings conservatism is significantly higher amongst Malaysian publicly listed firms subject to higher standards of ‗direct custodian excellence‘ of the financial reporting system relative ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.