本文旨在研究中國審計產業專家與審計報告出具遞延的關係。中國審計市場競爭激烈，且普遍被認為法律環境較弱，因此過去歐美文獻的結論未必適用於中國審計市場。我們使用1997年到2011年共15年的樣本，並將審計報告出具時間分為會計年度結束日到外勤結束日(ARL)，以及外勤結束日到年報公布日(DRL)。結果顯示產業專家相較於非產業專家，會計年度結束日到外勤結束日的遞延時間較長，顯示產業專家為了維護審計品質，投入較多的時間，因此ARL較長。然而，因為產業專家的高品質審計服務，產業專家查核的客戶其外勤結束日到年報公布日的時間較非產業專家的客戶短，顯示客戶對產業專家的信賴。最後，本文發現了會計師個人層級與事務所層級的產業專家對於審計報告遞延效益皆具有正面效果。

This paper examines the relationship between industry expertise and reporting lags in China, where the audit market is competitive and the legal environment is weak, compared to that in developed countries. We use a sample consisting of Chinese listed firms from 1997 to 2011 and measure reporting lags as (1) the time difference between fiscal year end and audit report date (ARL) and (2) the time difference between audit report date and annual report date (DRL). We find a positive effect of industry expertise on ARL, suggesting that industry specialists have strong incentives to maintain their quality and thus contribute more time and effort in auditing works, resulting in long ARL. However, we find a negative relation between industry expertise and DRL. We interpret this finding as indicating that industry specialists provide better audit quality and thus clients have fewer concerns about the quality of annual report, resulting in short DRL. Industry expertise at both audit firm level and auditor level is found to have significant influences on reporting lags.

劉亞莉、石蕾、趙陽 (2011) 「審計延遲，披露延遲與信息延遲：影響因素及差異性分析」中國管理信息化。第十四卷第一期，頁24 -29。
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