国際会計研究ジャーナル

概要

Audit Firm Rotation and Audit Report Lag ; Statistical Evidence from Suriname

Varun Yogesh Ramdin

Over time, different relation has been performed and tested in the research field of the audit profession. Some examples of the research in this profession, which are conducted in countries like China and USA is the research in auditor’s independence, audit quality. This research studies the relationship between the audit firm rotation and the audit report lag in Suriname. By making use of data from the listed companies on the Surinamese Stock Exchange and particularly from companies who had publicly published their audited financial statements, this study uses measurements as audit firm rotation, audit tenure and audit firm size and audit report lag. Based on the results, the findings shows that there is a certain relationship between the audit firm rotation and the audit report lag in Suriname. The results showed statistical evidence that the measurements, audit firm rotation, audit tenure and audit firm size effects the audit report lag significantly in Suriname.