The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices

Purpose This study aims to examine the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Design/methodology/approach The authors take advantage of the availability of the state-by-state lockdown data to measure the degree of public health...

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Bibliographic Details
Published in:	Managerial auditing journal Vol. 38; no. 4; pp. 447 - 473
Main Authors:	Harjoto, Maretno Agus, Laksmana, Indrarini
Format:	Journal Article
Language:	English
Published:	Bradford Emerald Publishing Limited 16-03-2023 Emerald Group Publishing Limited
Subjects:	Accounting firms Audit fees Audit quality Auditing standards Auditors Coronaviruses COVID-19 Economic crisis Economic impact International finance Pandemics Public health Shelter in place COVID-19 Audit delay Lockdown Client importance Audit fees Auditor local office
Online Access:	Get full text
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