The impact of COVID-19 lockdown on audit fees and audit delay : international evidence
Year of publication: |
2022
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Authors: | Harjoto, Maretno Agus ; Laksmana, Indrarini |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 30.2022, 4, p. 526-545
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Subject: | Audit delay | Audit fees | Audit risk | Lockdown | Stringency index | Wirtschaftsprüfung | Financial audit | Coronavirus | Honorar | Fee (Remuneration) | Lock-down | Wirkungsanalyse | Impact assessment | Gebühr | Charges | Dienstleistungsqualität | Service quality |
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