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Keywords: COVID
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Journal Articles
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 79–102.
Published: 01 May 2025
...Michael L. Ettredge; Juan Mao; Mary Stone; Lili Sun SUMMARY We investigate the effect of the 2019 Coronavirus pandemic (COVID-19) on audit fees and filing delays following the pandemic’s onset. Employing location-specific stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects...
