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Keywords: audit lag
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 137–157.
Published: 01 August 2017
..., managers are more likely to misstate financial statements in the post-investment period due to pressure on their job security ( Bens, Goodman, and Neamtiu 2012 ). We find that firms under such investment-related pressure experience larger increases in audit fees and audit lags in the post-investment period...