... risk. However, the marginal effect of the underperformance duration on audit fees diminishes over time, consistent with auditor learning or the normalization of perceived risk as the client’s performance becomes more predictable. The authors also find that a longer audit report lag correlates...

..., and therefore less inclined to challenge management. [5] Audit firm rotation Audit partner rotation Audit quality Audit report lag National Natural Science Foundation 72002171 National Natural Science Foundation 72072143 Natural Science Basic Research Program of Shaanxi...

..., while the increase in audit fees is affected by the severity of the pandemic in the location of the review partner. In addition, the ordered logit test results indicate a pecking order in auditor response between audit report lag and audit fees. When serving clients experiencing lower pandemic severity...

...Moataz El-Helaly; Bilal Al-Dah Purpose This paper aims to examine how audit report lags and audit fees increased for firms that engage in related party transactions (RPTs) around the introduction of Auditing Standard No. 18 (AS18). AS18, which was introduced in 2014, requires following a risk...

... question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity...

.... Findings Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence...

...Zhong-Lu Teng; Jin Han Purpose This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag. Design/methodology/approach This study uses a fixed-effects model to examine the relationship between abnormal...

...Errol G. Stewart; Timothy D. Cairney Purpose This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client industry homogeneity, a measure of the similarity of operations of members...

...Giselle Durand Purpose The purpose of this paper is to further the understanding of the determinants of audit report lag, which is the number of days from a company’s fiscal year-end to the date of its auditor’s report, by synthesizing extant literature. Audit report lag has been a variable...

...Mai Dao; Trung Pham Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011...