Dao, Mai; Pham, Trung - In: Managerial Auditing Journal 29 (2014) 6, 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/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of...