Kang, Minjung; Kim, Jin Wook; Lee, Ho-Young; Lee, Myung-Gun - In: Applied Economics 47 (2015) 4, pp. 358-373
In this study, we examine the effect of financial statement comparability on audit hours, which we use as a proxy for audit efficiency. We examine the hours worked by auditors in completing 2322 audits in Korea between 2006 and 2010. Audit efficiency can be determined by the total audit effort...
