Figure 2.
The bar chart presents differences in audit report delays among French firms. The horizontal axis lists six joint audit pair categories, B 4 B 4 F R, B 4 S 1 F R, B 4 S 2 F R, S 1 S 1 F R, S 1 S 2 F R, and S 2 S 2 F R. Each category contains multiple bars. Bar heights vary above and below the baseline, indicating different delay values across the audit pair categories.Differences in audit report delays in the French firms across joint audit pairs
Source: Authors’ own creation