This study examines the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor … the length of lockdown in auditors’ office locations on audit fees and audit delay. We also examine whether office … lockdown and both audit fees and audit delay. We find that a longer lockdown in auditors’ office locations is associated with …

We provide evidence from a large-scale field experiment on the causal effects of audit rules on compliance in a market …-post auditing. Our results do not show significant effects of variations in random audit rates and switching to a conditional audit … care providers differing in size or hospital status. Our preferred explanation for the lack of audit effects is the absence …

We provide evidence from a large-scale field experiment on the causal effects of audit rules on compliance in a market …-post auditing. Our results do not show significant effects of variations in random audit rates and switching to a conditional audit … care providers differing in size or hospital status. Our preferred explanation for the lack of audit effects is the absence …

This study examines the impact of gender and ethnicity of CEO and audit committee directors on audit fees and audit … delay in the U.S. firms. Audit related corporate governance literature has extensively examined the determinants of audit … fees and audit delay by focusing on board characteristics, specifically board independence, diligence, and expertise. We …