This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client industry homogeneity, a measure of the similarity of operations of members of an industry.,Regression models are used to test the significance of industry homogeneity on the ARL, of specialists in homogenous industries on the ARL, and the completion of the audits of homogenous industry clients in the year of tightening Securities and Exchange Commission (SEC) filing deadlines.,The evidence suggests that auditors complete audits of clients more quickly in more homogenous industries. The association between ARL and homogeneity is negative, which indicates that auditors are more efficient in audits in homogenous industries. The association between ARL and specialist audits in homogenous industries is also negative. Finally, homogenous industry audits are better able to be completed by the compressed filing dates imposed by the SEC on accelerated and large accelerated filers in 2003 and 2006.,This study extends recent research on industry homogeneity’s influence on the audit market. By reporting an association between the homogeneity of a company’s industry and the ARL, investors and regulators have additional information to better evaluate the timing and monitor trends in the timing of the audit report dates.

中文翻译：

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审计报告滞后与客户行业同质

这项研究旨在检验审计报告滞后（ARL），会计年度结束与审计报告签署日期之间的时间长短以及客户行业同质性之间的关联，客户同质性是衡量企业成员业务相似性的一种指标。回归模型用于检验ARL上行业同质性，ARL上同质行业专家的重要性，以及在收紧美国证券交易委员会（SEC）备案之年完成同质行业客户审计的重要性有证据表明，审计师在同质化行业中更快地完成了对客户的审计。ARL与同质性之间的关联为负，这表明审计师在同质行业的审计中效率更高。ARL和同质行业的专业审核之间的关联也是负面的。最后，同质行业审计可以更好地通过SEC在2003年和2006年对加速和大型加速申报者施加的压缩备案日期来完成。这项研究扩展了关于行业同质性对审计市场影响的最新研究。通过报告公司行业同质性和ARL之间的关联，投资者和监管机构可以获得更多信息，以更好地评估时间安排并监控审计报告日期的时间趋势。这项研究扩展了关于行业同质性对审计市场影响的最新研究。通过报告公司行业同质性和ARL之间的关联，投资者和监管机构可以获得更多信息，以更好地评估时间安排并监控审计报告日期的时间趋势。这项研究扩展了关于行业同质性对审计市场影响的最新研究。通过报告公司行业同质性和ARL之间的关联，投资者和监管机构可以获得更多信息，以更好地评估时间安排并监控审计报告日期的时间趋势。