Abstract
This study is to examine the forces behind Audit Report Lag
(ARL) with employing agency theory. Generally Non- Audit
Services (NASs) are recognized as those services, which
impair the auditor independence. In addition, NAS is the
matter of knowledge Spillover (KS) but it affects the audit
risk positively. The present study aims to explore the causes
for ARL. This research utilized secondary data in
investigation. The results are confined to Karachi Stock
Exchange (KSE) listed companies for year 2013. Structural
Equation Modeling (SEM) technique has been applied
through SmartPLS 3.2.3. This study contributes in the
existing knowledge by offering the new horizon to bridge the
gap between public perception from auditor and the practical
application of audit. The empirical results demonstrated that
there is no correlation between ARL and NASs. This research
highlights important insights regarding NASs and auditor
independency that invites upcoming researches to reinforce
the concepts discussed in this study in Pakistan.
Shoaib Aslam, Muhammad Abdul Majid Makki, Syed Muhammad Javed Iqbal. (2017) Driving forces behind Audit Report Lag: A comparison between Auditor Independence and Knowledge Spillovers, Paradigms , Vol 11, Issue 2 .
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