Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline
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DOI: 10.1016/j.adiac.2022.100582
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Cited by:
- Calabrese, Kristyn, 2023. "The effects of time pressure on audit fees," Advances in accounting, Elsevier, vol. 63(C).
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More about this item
Keywords
Acceleration of the 10-K filing deadline; Audit report delay; Audit office resource constraints; Client time pressure; Audit quality;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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