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Keywords: Audit risk
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Journal Articles
The impact of COVID-19 lockdown on audit fees and audit delay: international evidence
Available to Purchase
International Journal of Accounting and Information Management (2022) 30 (4): 526–545.
Published: 15 July 2022
... firms experience longer audit delay because of the lockdown than their US counterparts. In addition, longer lockdown and greater restrictions increase the audit fees and audit delay of non-US firms with high audit risk at a greater rate than those of US firms with high audit risk. Practical...
