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This is a Quantitative Study study.

The Influence of Auditor Characteristics on Audit Report Lag: The Effectiveness of the Audit Committee as a Moderating Variable

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Auditor industry specialization significantly reduces audit report lag, indicating a link to financial reporting timeliness.
Analysis of 172 observations from the Indonesian Stock Exchange shows that audit tenure and size of public accounting firm do not impact report lag.
Moderated regression analysis indicates the effectiveness of the audit committee strengthens the effect of auditor specialization on report lag.
This study informs auditor appointment decisions and internal oversight practices to enhance financial reporting transparency.

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Quantitative analysis reveals auditor specialization affects report lag in 69 Indonesian companies, highlighting audit committee's significant role.

Vionita et al. (2025) studied this question.

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Quantitative analysis reveals auditor specialization affects report lag in 69 Indonesian companies, highlighting audit committee's significant role.