Audit Partner Quality and Audit Report Timeliness in Oman: A Conceptual Framework

Abstract

In response to recent call on the need for audit scholars to utilize a richer set of audit firm characteristics, auditor office, and the individual partner characteristics to capture audit competency, this study aims to expand the scope of relevant research by conceptually examining the association between audit partner quality by three characteristics namely, education, experience and tenure, and audit report timeliness in the emerging market, based on previous literature. This study adds to the growing research by providing the conceptual model showing the importance of audit partner characteristics (e.g. education, experience and tenure) affecting the quality of audit outputs such as audit report timeliness, and agency theory is predicted to explain this effect on the audit report timeliness.