Figure 10.
The bar chart presents audit report delay differences between French and Moroccan firms, grouped by small, medium, and large firms. The vertical axis ranges from about negative 40 to 80 in unspecified units. The horizontal axis lists abbreviated firm-pair categories. Multiple data series compare categories including B 4 B 4 F R, B 4 S 1 F R, S 2 S 2 F R, and related Moroccan firm categories. A data table below the chart lists the numerical values for each category and firm size.Differences in audit report delays between French and Moroccan firms across joint audit pairs across firm sizes
Source: Authors’ own creation