Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran

Document Type : Research Paper


1 Faculty of Management, University of Tehran, Tehran, Iran

2 Faculty of Management and Accounting, Allame Tabatabaie University, Tehran, Iran


The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As such, aiming at investigating the association between auditor tenure and ARL on the one hand, and studying the adjusting effect of auditor industry expertise on the other hand, the present research investigated 141 firms operating within 25 industries during 2010-2014. Chaw and Hausman Test results indicated, at 5% level of significance, that the corresponding regression model should be assessed with consistent effects. Furthermore, undertaking multivariate linear regression analysis, the research results implied no significance association between auditor tenure and ARL. In fact, the first hypothesis that auditor tenure is negatively related to ARL was rejected. On the other hand, the second hypothesis that auditor industry expertise may attenuate the association of auditor tenure and ARL was also rejected, meaning that, even with auditor industry expertise considered, a significant relationship between auditor tenure and audit report lag could not be recognized.


Main Subjects

Article Title [Persian]

دورة تصدی حسابرس، تخصص حسابرس در صنعت و تأخیر گزارش حسابرسی: شواهدی از ایران

Authors [Persian]

  • غلامرضا کرمی 1
  • طاهره کریمیان 1
  • صبا سلاطی 2
1 دانشکده مدیریت ، دانشگاه تهران، تهران، ایران
2 دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران
Abstract [Persian]

یافته‌های تحقیقات نظری حاکی از آن است که دورة تصدی کوتاه‌مدت به طولانی‌شدن تأخیر گزارش حسابرس می‌‌انجامد. از سوی دیگر، تخصص حسابرس در صنعت، یکی از عوامل تعیین‌کنندة کیفیت حسابرسی، در مطالعات بسیاری بررسی شده است. در واقع، هر چه حسابرسی با کیفیت بهتری صورت گیرد، گزارش حسابرس با تأخیر کمتری گزارش می‌شود. از این‌رو، در این پژوهش با هدف بررسی رابطة دورة تصدی و تأخیر گزارش حسابرسی از یک‌سو و بررسی اثر تعدیلی تخصص حسابرس در صنعت از سوی دیگر، 141 شرکت در 25 صنعت طی سال‌های 1389 الی 1393 بررسی شد. نتایج آزمون چاو و هاسمن در سطح معناداری 5 درصد نشان داد که مدل رگرسیون مربوط باید با آثار ثابت برآورد شود. همچنین، با انجام تحلیل رگرسیون خطی چندگانه، نتایج تحقیق دلالت بر عدم وجود رابطة معنادار بین دورة تصدی و تأخیر در گزارش حسابرس داشت. در واقع، فرضیة نخست، مبنی بر رابطة منفی بین دورة تصدی و تأخیر گزارش حسابرس، رد شد. از سوی دیگر، فرضیة دوم مبنی بر تعدیل رابطة منفی دورة تصدی حسابرس و تأخیر گزارش حسابرسی نیز رد گردید؛ به این معنا که تخصص حسابرس در صنعت نیز برقراری رابطة دورة تصدی و تأخیر گزارش حسابرس را امکان‌پذیر نساخت.

Keywords [Persian]

  • تأخیر گزارش حسابرسی
  • تخصص حسابرس در صنعت
  • دورة تصدی حسابرس
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