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March 21, 2026The Korean Academic Association of Business Administration

Accounting Comparability and Audit Report Lag

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Authors

EKEunggil KimHHHee-jung Hong

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Implication

Empirical analysis finds accounting comparability affects audit report lag, suggesting implications for audit efficiency.

Key Points

  • The study investigates the relationship between accounting comparability and audit report lag.
  • Collected audit report lag data of companies listed on domestic stock exchanges from 2017 to 2020.
  • Utilized De Franco et al. (2011) methodology to measure accounting comparability.
  • Conducted empirical analysis to examine the relationship between accounting comparability and audit report lag.
  • Explored the interaction effect of BIG4 audit firms on the relationship using a dummy variable.
  • Accounting comparability showed a negative relationship with audit report lag.
  • The interaction with the BIG4 audit firms was positively correlated, indicating they apply additional efforts for audit procedures.
  • Higher accounting comparability facilitates auditors in identifying errors and anomalies effectively.

Cite This Study

Kim et al. (2026) studied this question.

synapsesocial.com/papers/69be36766e48c4981c6755bfhttps://doi.org/10.18032/kaaba.2026.39.1.29
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