audit committee characteristics, specifically size, meetings, independence and expertise has an influence on audit report … independence, audit committee size, firm size and profitability all have an influence on audit report lag. Meanwhile, audit … committee independence, audit committee expertise, and leverage have no influence on audit report lag …

auditors better protecting their independence and improving their competence in the post-prosocial activity period …

independence because of the need to protect auditor reputation. Further analysis shows that the negative association between … which suggests an overall improvement in auditor independence after the program, ceteris paribus …