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Keywords: Audit delay
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Journal Articles
Journal of Accounting & Organizational Change 1–28.
Published: 18 March 2026
... identically and exclusively to the TITLE-ABS-KEY field. The search was conducted in October 2025, and the data were retrieved in November 2025. The following query was used: “audit report lag” OR “audit delay” OR “timeliness of audit report” OR “reporting lag” OR “audit completion time...
