The purpose of this paper was to examine the effect of regulatory changes regarding
financial reporting deadlines introduced because of COVID-19 pandemic on relationship …

With the spread of the COVID-19 pandemic, the accounting and auditing profession has
been exposed to additional risks, challenges, and serious threats that affect audit quality; …

Purpose The nature of corporate governance (CG) mechanisms in an entity may influence
the timeliness of the audited annual report. The purpose of this paper is to argue that the …

In this study, we extend the scarce literature on audit committee (AC) leadership by
examining the internal auditing outcomes of AC chair overlap as measured by multiple …

Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …

We investigate whether audit partners with multiple clients are able to complete their audits
in a timely fashion, an important but largely unexplored area of academic research. One …

Purpose This study aims to examine the effects of audit firm attributes on audit delay
associated with financial reporting complexity (FRC). Design/methodology/approach The …

Purpose The paper aims to investigate the relation between the auditor's workload
(LogAPW) and audit quality. Further, it explores whether the presence of a female audit …

This paper examines whether the combination of risk management and audit committee
functions are associated with audit report lag. Audit report lag is considered an important …

In many studies the audit delay experienced in Nigeria firms attributes to external auditors.
But this is not 100% true because before an external audit expresses an independent …