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Keywords: audit effort
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Journal Articles
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 Articles
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...