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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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The objective of the study is to examine the effect of the COVID-19 pandemic on audit fees and delays in the release of audit reports among the publicly listed entities in Ghana. The study sampled 35 listed firms over 5 years from 2017 to 2021 by extracting data from the annual report of the...
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