Journal article
Audit quality and COVID-19 restrictions
Abstract
Purpose This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020. Design/methodology/approach Taking advantage of variation in the dates of stay-at-home orders issued by different US states, this study identifies engagements that were significantly affected by the lock down orders. Findings The results suggest that engagements affected by the …
Authors
Gong S; Ho N; Jin JY; Kanagaretnam K
Journal
Managerial Auditing Journal, Vol. 37, No. 8, pp. 1017–1037
Publisher
Emerald
Publication Date
October 12, 2022
DOI
10.1108/maj-11-2021-3383
ISSN
0268-6902