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1-3 of 3
Keywords: audit effort
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 269–293.
Published: 01 November 2022
..., Fisher School of Accounting, Gainesville, FL, USA. Editor's note: Accepted by Jacqueline S. Hammersley, under the Senior Editorship of Mary E. Barth. 1 10 2019 1 2 2022 2022 audit effort audit adjustments auditor independence mental accounting information choice audit...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (4): 189–214.
Published: 01 July 2019
...: Accepted by Phillip C. Stocken, under the Senior Editorship of Mark L. DeFond. October 2015 August 2018 audit quality disclosure audit effort critical audit matters audit quality index financial reporting quality 2019 \begin{equation}\Pr \left( {\left. {R_G} \right|G...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (2): 611–639.
Published: 01 March 2015
...) use a proprietary database and find that the incremental audit effort is positively associated with the audit report lag. 16 We code LAWSUIT as 1 if, in any given year, a lawsuit is initiated that is coded in one of the following Audit Analytics categories: Accounting...