Audit Tenure, Company Size, and Financial Distress on Audit Report Lag through Auditor Switching: A Literature Review
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https://doi.org/10.61656/gcmqaa28Kata Kunci:
Audit Report Lag, Audit Tenure, Auditor Switching, Company Size, Financial Distress, Literature ReviewAbstrak
This study synthesizes the literature on audit tenure, company size, and financial distress as determinants of audit report lag, both directly and through the mediating mechanism of auditor switching. Using a qualitative literature review / document analysis method (Bowen, 2009), theoretical and empirical sources published between 1966 and 2022 were analyzed, framed by information asymmetry theory (Eisenhardt, 1989; Scott, 2015) and motivated by an unpublished undergraduate thesis proposal examining property, housing, and building construction companies listed on the Indonesia Stock Exchange for 2019-2021 (Nabila, 2023). The review indicates that company size is consistently reported as reducing audit report lag and audit tenure as the most consistent predictor of auditor switching, while the direction of audit tenure’s and financial distress’s direct relationships with audit report lag varies across studies. Six research propositions are advanced, and a conceptual framework linking audit tenure, company size, and financial distress to audit report lag, both directly and through auditor switching, is proposed to guide future empirical validation, particularly in capital-intensive, project-based sectors exposed to elevated financial-distress risk.
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Hak Cipta (c) 2019 Anisa Amirotun Nabila, Saiful Anwar
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