Table 3

Descriptive statistics for audit report lag during COVID-19, before applying the Box-Cox transformation

Level of factorNumber of companiesAudit lag meanStandard deviation
Total 303101.1754.50
Year|COVID-19 extension2019_17287.0839.25
Year|COVID-19 extension2020_04086.3346.19
Year|COVID-19 extension2020_1191109.5859.29
Source(s): Authors’ own creation

or Create an Account

Close Modal
Close Modal