Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction
This study investigates the market response to the timeliness of audit reports, specifically before and during the coronavirus disease 2020 (COVID-19) pandemic. We use the earnings response coefficient (ERC) as our proxy to assess the market reaction to the timeliness of audit reports. We applied th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2023-03-01
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| Series: | Marketing of Scientific and Research Organizations |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/minib-2023-0004 |