Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?

By Ho‐Young Lee, Vivek Mande, Myungsoo Son. 2009

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Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Recent studies on US public firms have also found a positive association between auditor-provided tax services and measures of audit quality and audit efficiency, thus suggesting knowledge spillovers between tax services and auditing (Robinson, 2008; Lee et al., 2009).”
Corporate Governance and Audit Report Lag in Malaysia (2010, methodology): “The audit report lag model used in this study is adapted from prior studies to accommodate the corporate governance variables and the Malaysian environment (see for example, Bamber et al., 1993; Lawrence & Glover, 1998; Leventis et al., 2005; Lee et al., 2009, Krishnan & Yang, 2009).”
Audit firm industry specialization and the audit report lag (2011, methodology): “Long auditor tenure (LTEN) is coded 1 when a firm is audited by the same audit firm for more than or equal to nine years, and 0 otherwise (Gul, Fung, & Jaggi, 2009; Lee et al., 2009).”
Audit tenure, auditor specialization and audit report lag (2014, background): “Consistent with Lee et al. (2009), we expect YEND to be positively related to ARL.”