Show simple item record

dc.contributor.authorSultana, Nigar
dc.contributor.authorSingh, Harj
dc.contributor.authorVan der Zahn, J-L.W.
dc.identifier.citationSultana, 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.

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.

dc.subjectfinancial reporting quality
dc.subjectaudit committee
dc.subjectAudit report lag
dc.titleAudit Committee Characteristics and Audit Report Lag
dc.typeJournal Article
dcterms.source.titleInternational Journal of Auditing
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available

Files in this item


There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record