The Moderating Role of Type of Audit Firm on the Relationship between Good Corporate Governance and Audit Report Lag of Companies Listed on The Stock Exchange of Thailand

Main Article Content

Phasuk Nithibandanseree Erboon Ekasingh Naruanard Saraphaiwanich

Abstract

The purpose of this research was to examine the moderating effect of audit firm type on the relationship between good corporate governance (CG) and audit report lag. The 2,121 data was collected from the annual reports of companies listed on The Stock Exchange of Thailand between 2012 and 2016. This study included independent variables relating to CG characteristics consisted of 1) board committee characteristics including size, independence, duality, and number of meetings, 2) audit committee characteristics including size, financial or accounting expertise, number of meetings, and 3) disclosure and transparency. Moreover, this study used type of audit firm (Big 4 and Non-Big 4) as a moderating variable. A multiple regression analysis indicated that BIG 4 audit firms strengthened the negative relationship between board size and audit report lag, compared to Non-Big 4 audit firms.

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How to Cite
Nithibandanseree, P., Ekasingh, E., & Saraphaiwanich, N. (2019). The Moderating Role of Type of Audit Firm on the Relationship between Good Corporate Governance and Audit Report Lag of Companies Listed on The Stock Exchange of Thailand. WMS Journal of Management, 8(3), 22-36. Retrieved from https://www.tci-thaijo.org/index.php/wms/article/view/206428
Section
Research Articles-Academic Articles
Author Biographies

Phasuk Nithibandanseree

Accounting Department, Faculty of Business Administration, Chiang Mai University

239 Huay Kaew Road, Suthep, Muang, Chiang Mai 50200, Thailand

Erboon Ekasingh

Accounting Department, Faculty of Business Administration, Chiang Mai University

239 Huay Kaew Road, Suthep, Muang, Chiang Mai 50200, Thailand

Naruanard Saraphaiwanich

Accounting Department, Faculty of Business Administration, Chiang Mai University

239 Huay Kaew Road, Suthep, Muang, Chiang Mai 50200, Thailand

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