Business, Management and Accounting
5 years ago

Longer Audits Boost Report Quality, Reduce Delays for Businesses

Academy of Accounting and Financial Studies journal
Audit Quality Report: A Conceptual Review of Perceived Effects of Selected Factors
Hendrik Elisa Sutejo Samosir

Paper Summary

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The article explores how certain factors within a company can affect the timeliness and quality of audit reports. Longer audit tenure can impact auditor independence and the quality of reports, but it also reduces the time it takes to complete the audit report. This means that longer audit tenure can actually improve the quality of the audit report by making it more timely. The author suggests further research to investigate the effects of extended audit tenure on both quality and timeliness of audit reports.