... fundamentals and sectoral context. Audit report lag is negatively associated with tax avoidance across all three proxies, indicating that extended audit scrutiny constrains opportunistic tax behaviour. Research limitations/implications This study focuses on firms from selected industries that represent...

... spillovers that lead to a more efficient audit. This paper seeks to provide evidence concerning knowledge spillovers by examining the association between the audit report lag and non‐audit services. Design/methodology/approach The authors obtained a sample of 260 firm‐year observations from the financial...