Financial Distress and Audit Report Lags: An Empirical Study in Korea
This study examines the association between a firm’s financial distress and audit report lags. Through this analysis, we intend to reveal whether auditors consider the clients’ financial distress when performing external audits. This study employs 2,786 firmyear observations from 2011 to 2018. The s...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Gadjah Mada
2023-09-01
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| Series: | Gadjah Mada International Journal of Business |
| Subjects: | |
| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/72251 |