Chiu, Tiffany; Huang, Feiqi; Liu, Yue; Vasarhelyi, Miklos A. - In: Managerial Auditing Journal 33 (2018) 5, pp. 503-516
Purpose: Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the...
