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We investigate the association of location-specific severity of the 2019 Coronavirus pandemic (COVID) with changes in audit fees and delays following the pandemic’s onset. Employing data on lengths of stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects on audits, we find that...
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Marco Haid untersucht den Einfluss von Information und Haftung auf den investierten Arbeitseinsatz sowie das Prüfungshonorar des Abschlussprüfers. Die Ergebnisse des Experiments zeigen, dass bei geringer Informationsqualität des Jahresabschlusses mehr Arbeitsstunden aufgewendet und ein...
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This study examines the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Using the state-by-state lockdown data to measure the degree of public health restrictions in auditor office locations. Using a sample of 2,252 U.S. firms during...
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