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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Dakwah Risalah Jurnal Al-Iqtishad Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Tabarru': Islamic Banking and Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Journal of Applied Science, Engineering, Technology, and Education International Journal of Trends in Accounting Research Jurnal Ekonomi KIAT Jurnal Kajian Peradaban Islam Journal Of Human And Education (JAHE) Jurnal Economica: Media Komunikasi ISEI Riau International Journal of Trends in Accounting Research Jurnal Pengabdian Kompetitif Journal of Islamic Finance and Accounting Research Accounting Analysis Journal IJTIMA': Jurnal Pengabdian Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Zulhelmy
Departement Of Accounting, Faculty Of Economics And Business, Universitas Islam Riau, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Auditor Reputation, Complexity, Auditor Switching, and Audit Tenure Effects on Audit Report Lag, With Auditor Gender as Moderator Rahul Yaner; Zulhelmy
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1326

Abstract

This research aims to determine the effect of auditor reputation, company operational complexity, auditor switching, and audit tenure on audit report lag with auditor gender as a moderating variable. This research uses a quantitative approach with a research population of consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The analytical method used is moderated regression analysis (MRA) on panel data, using Eviews 12. The research results show that auditor switching has a positive effect on audit report lag. However, auditor reputation, company operational complexity, and audit tenure do not affect audit report lag. Meanwhile, auditor gender does not moderate the effects of the independent variables on the audit report. This study presents essential implications for regulators, companies, and audit practitioners. First, auditor switching significantly increases audit report lag, highlighting the need for strategic planning in transitions. Second, the minimal impact of auditor reputation, operational complexity, and tenure confirms that audit efficiency is largely driven by standardized procedures, advanced technology, and strong quality control systems. Lastly, the absence of a moderating effect of auditor gender indicates that professional standards and training effectively minimize behavioral differences. This study offers originality by demonstrating that, within a highly standardized audit environment, auditor switching remains the only significant determinant of audit report lag, while auditor gender does not function as a moderating factor, thereby challenging both agency theory and social role theory assumptions in the context of modern auditing practices
Co-Authors Afrizal, Johari Alan Asyari Alfalah Alsukri, Alsukri Andini, Maya Angelina Prima Kurniati At Tariq Luthfi Azni Azni Azwirman Azwirman Burhan Burhan dani pratama Dani Pratama Dani Pratama Dian Saputra Dian Tirta Dianto, Iyoyo Fahrial Fahrial FIRDAUS ABDUL RAHMAN Firdaus AR Firdaus AR Fitria Risa Galih Agenstri Pangestu Hamsal Hamsal Hamsal, Hamsal Handoko, Dodi Okri Helmiyati, Rasida Hidayat Hidayat Hidayat, Rizki Indradewa, Rhian Jamil, Poppy Camenia Khodijah Ishak Landes Yuanda Lidia Zareva Marhamah Marliyah Munashiroh, Hidayatul Mutalib, Sharifah Sakinah Syed Abd. Nasya Adila Nina Nursida Nurul Abdul Rahim Osman, Nurul Aida Rahul Yaner Ruhul Fitrios Ruhul Fitrios Saparuddin Siregar Senasi, Vally Shierly Tiara Princessa Siska Siska Siska Stevanus Antoni.R Sukma Sundari, Eva Suryadi, Nanda Sutrisma Sutrisma Syaefulloh Syaefulloh Tatik Marianti Tatik Mariyanti, Tatik Yulyanti, Sinta Yusniawati, Erni Yusoff, Wan Nur Syahidah Wan Yuswar Z Basri