... relationships industry expertise Supply chain relationships between suppliers and their major customers are of strategic importance in the modern economy, and prior research has investigated the effects of these relationships on partners within the supply chain. However, little is known about...

... attributes of the audit firm. Specifically, we examine whether office-specific industry expertise, office size, and the importance of the client to the local office are associated with audit delay (i.e., the time between fiscal year-end and the audit report date). We explore the sensitivity of our results...