1-1 of 1
Keywords: material weakness errors
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 223–245.
Published: 01 November 2023
... of a delayed filing and material weakness error are mitigated, suggesting that Big 4 auditors may have been better positioned to work in a remote audit environment. We also find that the likelihood of a delayed filing and the magnitude of absolute discretionary accruals increase when a company is audited...