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Keywords: audit delay
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Journal Articles
Accounting Horizons (2021) 35 (4): 83–103.
Published: 01 December 2021
... standards became more (less) stringent, there is a corresponding increase (decrease) in audit effort. The effort also varies cross sectionally with auditor quality. We also find that only a goodwill impairment loss is associated with longer audit delays. Finally, we provide corroborating evidence based...