Signing auditor-specific characteristics and audit report lag: A research from Turkey

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dc.authorscopusid57202220817
dc.authorscopusid57202218452
dc.contributor.authorOcak M.
dc.contributor.authorÖzden E.A.
dc.date.accessioned2024-06-12T10:25:47Z
dc.date.available2024-06-12T10:25:47Z
dc.date.issued2018
dc.description.abstractThe purpose of this paper is to examine the effect of signing auditor-specific characteristics on the audit report lag using 968 firm-year observations from Borsa İstanbul in the period 2008-2013. The main findings indicate that the gender and education level of signing auditor have a positive effect on audit report lag. Also, big4 audit firms in Turkey encourage auditees to present financial statements timely and they play a substantial role in the reporting. Audit opinion directly affects audit report lag. Firm performance and firm age inversely affect audit report lag. Moreover, big 4’s female signing auditors lead to more audit delay. The higher educational level of signing auditors leads to more audit report lag. Signing auditors who hold master’s or Ph.D. degrees and also female signing auditors are associated with more audit report lag in firms audited by big4 and non-big4 firms. © 2018, CIBER Institute. All rights reserved.en_US
dc.identifier.doi10.19030/jabr.v34i2.10129
dc.identifier.endpage294en_US
dc.identifier.issn0892-7626
dc.identifier.issue2en_US
dc.identifier.scopus2-s2.0-85047460454en_US
dc.identifier.scopusqualityQ4en_US
dc.identifier.startpage277en_US
dc.identifier.urihttps://doi.org/10.19030/jabr.v34i2.10129
dc.identifier.urihttps://hdl.handle.net/20.500.14551/16516
dc.identifier.volume34en_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherCIBER Instituteen_US
dc.relation.ispartofJournal of Applied Business Researchen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectAudit Reporting Lag; Auditor-Specific Characteristics; Big4; Education Level; Genderen_US
dc.titleSigning auditor-specific characteristics and audit report lag: A research from Turkeyen_US
dc.typeArticleen_US

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