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: | , |
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| Format: | article |
| Langue: | EN |
| Publié: |
MDPI AG
2021
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| Accès en ligne: | https://doaj.org/article/cb56a9223f304efeb26d68f8e29fd123 |
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