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1-2 of 2
Keywords: audit report lag
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–12.
Published: 17 October 2024
... dissatisfaction when their own reputation is at stake. In addition, subsequent audit outcomes (i.e., audit report lag and modified audit opinions) appear to also be affected by shareholder dissatisfaction with the audit committee. Data Availability: Data are available from the sources cited in Appendix...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 1–27.
Published: 01 March 2018
... on audit report lags. Using a hand-collected panel of S&P 1500 clients' XBRL financial report filings and both levels and difference-in-differences analyses, we show that audit report lags decrease following the mandatory adoption of XBRL. These results are robust to various subsamples and model...