..., University of Wisconsin–Milwaukee, Lubar College of Business, Accounting Area, Milwaukee, WI, USA. Editor’s note: Accepted by Senior Editor W. Robert Knechel. 25 01 2021 17 07 2024 22 07 2024 2024 PCAOB audit quality audit effort revenue quality THE ACCOUNTING...

... the Randal B. McDonald Endowed Chair in Accounting and to the second author from the Deloitte Foundation. audit effort audit adjustments auditor independence mental accounting information choice audit technology When auditors obtain evidence of potentially material misstatements...

... analyses contribute to the debate about policies aimed at improving audit transparency. 2019 audit quality disclosure audit effort critical audit matters audit quality index financial reporting quality Our paper belongs to the broad literature on how audit rules and regulations affect...

... remove COUNTY PRESENCE as an explanatory variable, BIG4 becomes positively significant. ¹⁵  Knechel and Payne (2001) use a proprietary database and find that the incremental audit effort is positively associated with the audit report lag. ¹⁶  We...