Figure 12.
The bar chart presents audit report delay differences between Moroccan and Tunisian firms for small, medium, and large firms. The vertical axis ranges from negative 150 to 150. The horizontal axis groups five comparison categories, B 4 B 4 T U, B 4 S 1 T U, B 4 S 2 T U, S 1 S 2 T U, and S 2 S 2 T U, within each firm-size group. Six data series, 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, are represented by separate bars. Small firms contain values ranging from about negative 88 to positive 91. Medium firms range from about negative 74 to positive 91. Large firms range from about negative 99 to positive 74. Most B 4 B 4 T U comparisons include both the largest positive and negative values within each firm-size group. A data table below the chart lists the numerical values for each category and firm-size group.Differences in audit report delays between Moroccan and Tunisian firms across joint audit pairs across firm sizes
Source: Authors’ own creation