... intensify time pressure on shared auditors, which in turn diminishes their audit quality for non-state-owned listed clients. Furthermore, the adverse spillover effect is significantly attenuated when the National Audit Office’s announcement adopts a positive tone, auditors possess greater industry expertise...

... skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor professional skepticism model are skeptical mindset-related judgments (risk assessment) and associated skeptical actions (testing). The Public...

... 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...