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Keywords: Lockdown
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Journal Articles
The impact of COVID-19 lockdown on audit fees and audit delay: international evidence
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International Journal of Accounting and Information Management (2022) 30 (4): 526–545.
Published: 15 July 2022
...Maretno A. Harjoto; Indrarini Laksmana Purpose The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm offices located in 40 countries. Design/methodology/approach Using...
