Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs

Audit report lag is considered to be an indicator of audit punctuality and efficiency, while the existence of factors that may determine this lag has been signalled in previous studies. The objective of this study is to identify the determinants of audit report lag in Spanish SMEs, and to analyse th...

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Auteurs principaux: Susana Escaloni, Mercedes Mareque
Format: article
Langue:EN
Publié: MDPI AG 2021
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Accès en ligne:https://doaj.org/article/cb56a9223f304efeb26d68f8e29fd123
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