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AUDITORS CHARACTERISTICS AND AUDIT DELAY: EVIDENCE FROM INDONESIAN REGIONAL GOVERNMENTSDownload This Article
Sutaryo Sutaryo, Yediel Lase
Overdue financial statements reporting, more specifically audit delay, can cause losses in its capacity in decision making. We investigate the effects of auditor characteristics on local governments’ audit delay by studying 127 Indonesian local governments. We find that auditor professional proficiency and auditor educational background have significant effect on the audit delay of local government financial statements. Our results also indicate the intersection of some auditor characteristics in affecting audit delay. Our findings mainly suggest that the auditor professional proficiency should be improved to shrink audit delay.
Keywords: Audit Delay, Local Governments, Auditor Characteristics, Auditor Professional Proficiency, Auditor Educational Background, Auditor Tenure
How to cite this paper: Sutaryo, S., Lase, Y. (2015). Auditors characteristics and audit delay: Evidence from Indonesian regional governments. Corporate Ownership & Control, 13(1), 66-73. http://dx.doi.org/10.22495/cocv13i1p7