We contribute to the literature on auditor’s task-specific expertise by examining the role of auditor experience in mergers and acquisitions (M&A), a complicated and increasingly prevalent corporate event that can give rise to misreporting. We find that in industries with more complex...

The COVID-19 pandemic introduced unprecedented challenges to the audits of public companies. In response, the SEC made available a unique one-time 45-day extension to file the audited annual report. This study examines the likelihood and consequences of late filings during COVID-19. We leverage...