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Keywords: audit delay
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 129–149.
Published: 01 February 2017
.... October 2015 June 2016 2017 partner rotation partner change audit fees audit report lag audit firm rotation audit delay industry specialist We examine how mandatory periodic audit partner rotation (hereafter, partner rotation) in the U.S. is related to audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (1): 25–58.
Published: 01 February 2015
...Mina Pizzini; Shu Lin; Douglas E. Ziegenfuss SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts...