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We investigate how investors perceive audit report lag. We argue that the cost of equity will be lower (higher) if a long audit report lag links positively to confidence (scepticism) among investors about the credibility of reported earnings. We find that the audit report lag is positively...
We compare a group of firms switching auditors while their annual audit is underway (LateSwitches) with two control groups: firms switching their auditors during the fourth quarter of the fiscal year and firms switching their auditors during the first three quarters. First, we find that...
Guided by a call for research on small entities using innovative methodologies, this study is the first to analyse small municipality audit fees on a per capita basis. The research utilises a complete dataset of all 92 Connecticut municipalities that meet the study criteria and does not rely on...
This paper investigates whether seasonal affective disorder (SAD) influences audit quality. On the one hand, a SAD‐induced negative mood can render auditors risk‐averse in auditing. On the other hand, SAD can lower their cognitive ability and efficiency at work. Our results show that absolute...
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