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The audit report lag, defined as the period between a company's fiscal year‐end and the audit report date, has been considered to be one of the few externally observable audit output variables allowing outsiders to evaluate audit efficiency. Prior research on the determinants of the audit report...
Audit and financial reporting quality are under intense scrutiny nationally and globally. The outcome of high‐level auditor‐auditee discussion and negotiation issues (auditor–client interactions) is central to this debate. Beattie et al. developed a grounded theory model of these interactions in...
A key threat to internal audit objectivity is the payment of incentive‐based compensation (IBC) to internal auditors. This study uses an experimental approach to examine whether IBC paid to internal auditors based on company performance and individual performance does impact their objectivity....
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