Audit tenure, auditor specialization and audit report lag: the case of companies listed on ghana stock exchange

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dc.contributor.authorDomogoun Donee Francis
dc.date.accessioned2025-01-20T11:29:38Z
dc.date.available2025-01-20T11:29:38Z
dc.date.issued2020
dc.descriptionI am grateful to God for the gift of life, health, and energy to undertake this research work. To my supervisor Professor Kingsley Opoku Appiah, I am indebted for his guidance, suggestions, and criticisms that made this work what it is. For their time and effort in proofreading the work, many thanks to Damasus Yahgr and Dr. Joseph Nyeadi, I appreciate your general guidance and encouragement. Finally, to my wife Matilda and kids Aiden Mwinyelbu, Antoinette Pog-Ziemah, and Antonia Pog-Naah, I am grateful for the sacrifices endured to see me through the entire program.
dc.description.abstractThe study was conducted to explore the impact of auditor industry specialization (AIS) on the relationship between audit firm engagement tenure and audit report lag (ARL). The study is motivated by the public demand for timely release of financial information and the ongoing debate on mandatory auditor rotation. To achieve the broad objective, the determination of the following specific objectives are critical; to establish the relationship between audit firm engagement tenure and audit report lag and the impact of AIS on the association between audit firm engagement period and ARL in Ghana. The study adopted the regression model used by Dao and Pham (2014) and Habid and Bhuiyan (2011) using secondary data from selected enterprises listed on Ghana’s Stock Exchange. Following the analysis and interpretation of the research data, the study discovered among others that, a substantial positive correlation exists between short-term audit tenure and audit delay implying that short term audit tenure increases audit delay. It was also found that, the correlation between audit delay and return on assets was insignificant and that a substantial negative correlation existed between audit delay and leverage. The study also discovered a substantial positive link between audit delay and firm size and that both regression models were not significant. The study established that AIS at city, national and city-national levels does not moderate the relationship between audit firm tenure and audit report lag. The study recommended to companies to rotate their auditors every 6 years to improve the independence of auditors, reduce ARL and also comply with the requirement of the company’s Act 2019 (Act 992). The studies further recommended that companies should engage the services of auditors’ base on fees charged and quality of audit work. The study provided detailed information for selecting an auditor in Ghana.
dc.identifier.urihttps://ir.knust.edu.gh/handle/123456789/16075
dc.language.isoen
dc.publisherknust
dc.titleAudit tenure, auditor specialization and audit report lag: the case of companies listed on ghana stock exchange
dc.typeThesis
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