... 06 2022 15 11 2022 26 05 2023 29 07 2023 31 08 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit report lag Audit delay Audit fees Time pressure We got the teams on the field, and we turned up the lights...

...Maretno Agus Harjoto; Indrarini Laksmana Purpose This study aims to examine the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Design/methodology/approach The authors take advantage of the availability of the state-by-state...

...Chu Chen; Hongmei Jia; Yang Xu; David Ziebart Purpose This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC). Design/methodology/approach The authors use regression models with a sample of public firms with distinct...

... ordinary least squares regression analysis, modeling audit delay as a function of the following explanatory variables relating to the attributes of companies and their auditors. Findings A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm...

... Durand can be contacted at: gdurand@wlu.ca © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Meta-analysis Audit report lag Audit delay M4 The purpose of this paper is to further our understanding of the determinants of audit report...

.... (2017 ) by providing additional evidence on the relationship between partner tenure and audit delay. Malaysia Audit delay Busy auditor Engagement partner workload Partner tenure Audit reporting lag M4 In an effort to bring greater transparency to public company audits, auditing...

...Maretno Agus Harjoto; Indrarini Laksmana; Robert Lee Purpose – The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms. Design/methodology/approach – Audit-related corporate...