Figure 3.
The graph illustrates differences in audit report delays among various joint audit pairs of Moroccan firms. It consists of several vertical bars grouped by different audit pair designations, including B 4 B 4 M O, B 4 S 1 M O, B 4 S 2 M O, S 1 S 1 M O, S 1 S 2 M O, and S 2 S 2 M O. Each group contains multiple bars representing different categories. The bars are arranged from left to right across the audit pair combinations. The height of each bar corresponds to the delay value, with bars extending above and below the baseline to show positive and negative differences.Differences in audit report delays in the Moroccan firms across joint audit pairs
Source: Authors’ own creation