Auditing: A Journal of Practice & Theory最新文献

筛选
英文 中文
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays? COVID-19 大流行对审计费用和申报延迟有何影响?
Auditing: A Journal of Practice & Theory Pub Date : 2024-06-01 DOI: 10.2308/ajpt-2022-101
Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun
{"title":"How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?","authors":"Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun","doi":"10.2308/ajpt-2022-101","DOIUrl":"https://doi.org/10.2308/ajpt-2022-101","url":null,"abstract":"\u0000 We investigate the effect of the 2019 Coronavirus pandemic (COVID-19) on audit fees and filing delays following the pandemic’s onset. Employing location-specific stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects on audits, we fail to find evidence of a change in audit fees in response to initial S@H mandates. However, S@H mandates are associated with an increase in filing delays. We drill down to explore two mechanisms underlying the effect of COVID-19 on filing delays: increased risk of material misstatement and difficulties in audit team coordination. We find that S@H mandates increase filing delays to a greater extent for engagements with high misstatement risk and engagements with high coordination challenges. Our findings are important for understanding the pandemic’s effect on audits and have implications for future audits in regard to audit team coordination.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: M40; M41; M42.","PeriodicalId":502353,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"2003 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141401269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信