... ( Haislip, Myers, Scholz, and Seidel 2017 ). ² The evidence from these studies casts doubt on the conjecture that beginning in 2009 all auditors (based on Figure 1 ) align fieldwork completion with the 10-K filing. 2022 audit report date audit report delay audit report lag audit...

... longer audit report lag, incur higher audit fees, and are more likely to receive a first time modified going concern opinion. We also show that readability of footnotes is associated with a higher likelihood of financial misstatements and future accounting-related litigation. Our results are robust...

... fees going concern opinions audit report lag Employee perceptions affect organizations. If employees perceive their work environment as positive, then they are more satisfied with their job, more engaged, and more productive ( Huselid 1995 ; Harter, Schmidt, and Hayes 2002 ). Discontent...

... of the consequential benefits and costs of mandatory rotation. While rotation effects on audit quality have been examined, we empirically examine its effects on two audit production costs: audit fees and audit timeliness. We find significantly higher audit fees and significantly longer audit report lags in the period...

...James D. Whitworth; Tamara A. Lambert SUMMARY: Recent changes in the audit and financial reporting environment have resulted in longer audit report lags and have increased the importance of identifying factors associated with a timely audit. We examine timeliness implications of office-specific...

...Alan I. Blankley; David N. Hurtt; Jason E. MacGregor SUMMARY: We investigate the relationship between future financial statement restatements and audit report lags. Audit report lags are defined as the number of days between the fiscal year-end and the date of the audit report. Ex ante...