Does IT-Specific Industry Expertise Improve ReportTimeliness?

• Main Authors: Po-ChunLai, 賴柏君
• Other Authors: Jeng-Fan Chen
• Format: Others
• Language: en_US
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/41995457316983791795

碩士 === 國立成功大學 === 會計學系 === 103 === This paper investigates whether the IT-specific expertise of external audit firm influences clients’ level of reporting timeliness. The results suggest that clients have better reporting timeliness when their external audit firms have IT-specific expertise. Further, this paper examines whether the overall expertise (i.e., the combined IT and audit expertise) of external audit firm influences the timeliness of audit report. The finding indicates that the external audit firm’s overall expertise is generally associated with better reporting timeliness. In sum, my results suggest that the IT-specific expertise of an external audit firm play an important role in reducing reporting lag.