Office level contagion : impact of a non-timely filing by a major busy season client
Year of publication: |
2023
|
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Authors: | Skomra, Justyna ; Sellers, R. Drew ; Skomra, Piotr Antoni |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 758-782
|
Subject: | Audit busy season schedule | Audit quality | Audit reporting lag | Contagion effect | Restatements | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Saisonale Schwankungen | Seasonal variations | Jahresabschlussprüfung | Financial statement audit | Ansteckungseffekt |
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