Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?
Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?
复制标题
审计师任期较长和外部审计师提供非审计服务是否会减少审计报告的滞后性？
DOI：
10.1111/j.1099-1123.2008.00406.x
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发表时间：
2009
期刊：
影响因子：
--
通讯作者：
Myungsoo Son
中科院分区：
文献类型：
--
作者：
Ho;Vivek Mande;Myungsoo Son
本研究探讨审计报告滞后（ARLs）是否受到审计师任期和外部审计师提供非审计服务的影响。研究这种关联是很重要的，因为ARLs与审计效率和公司盈余公告的及时性直接相关。我们的研究结果表明，审计师的任期和非审计服务都与ARLs显著相关。关于审计师的任期，我们发现arl随着审计师任期的延长而下降，这表明任期较长的审计师能够更有效地审计其客户。这一发现表明，审计师的变动，无论是强制性的还是非强制性的，都会给客户带来额外的成本，并以延迟向市场提供信息的形式增加信息效率低下。对于非审计服务，我们发现非审计服务费用与ARLs之间存在显著的负相关，这表明提供非审计服务增加了审计师的学习，从而减少了审计延迟。
This study examines whether audit report lags (ARLs) are influenced by auditor tenure and the provision of non-audit services by the external auditor. Studying this association is important because ARLs are directly associated with audit efficiency and with the timeliness of companies' announcements of earnings. Our results show that both auditor tenure and non-audit services are significantly associated with ARLs. With regard to auditor tenure, we find that ARLs decline as auditor tenure lengthens, indicating that auditors with long tenure are able to audit their clients more efficiently. This finding suggests that auditor changes, mandatory or otherwise, impose additional costs on clients and increase informational inefficiencies in the form of delayed information to markets. With regard to non-audit services, we find that there is a significant negative association between non-audit service fees and ARLs, which suggests that the provision of non-audit services increases auditor learning, thus reducing audit delays.