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Keywords: audit report lags
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Journal Articles
Accounting Horizons (2022) 36 (1): 25–48.
Published: 01 March 2022
..., audit report lags, the issuance of a modified audit opinion, and auditor resignations. Additional analyses show that auditors' responses to multiple-year classification shifting are similar to our main findings. We further find that classification shifting is associated with a higher likelihood...
Journal Articles
Accounting Horizons (2015) 29 (3): 507–527.
Published: 01 September 2015
... timelier by reducing audit report lags. We investigate the impact of AS5 on audit report lags over an extended period from 2006 to 2011 and find that audit report lags are lower in the AS5 years (2007–2011) relative to the AS2 years (2006–2007). But this reduction is evident mostly for the firms with clean...
Includes: Supplementary data