621 Taylor Street
Bethlehem, PA 18015
United States
Lehigh University
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ESG, ESG reputation, ESG reporting, ESG assurance, sustainability assurance, auditor ESG expertise
accelerated SEC filings, audit delay, earnings quality, time pressure
Accelerated SEC filings, Audit delay, Earnings quality, Time pressure
critical audit matters (CAMs); auditor reporting model; disclosure efficiency; managers’ real operating decisions; operating distortion
Earnings Management, Real Activities Management, Ethics, Survey Research, Experimental Research, Operating Distortion, Reporting Distortion, Theory of Dyadic Morality
internal control weaknesses, class-action litigation, financial statement restatements, disclosure timeliness
Audit Review Process, Review Notes, Review Timeliness, Audit Quality, Audit Review and Supervision, Over-Documentation
ESG reports, ESG assurance, expectation gap, reporting approach, confidence assessments
going concern, auditor reporting, standard-setting, FASB ASC 205-40
Audit Evidence Integration, Averaging, Audit Judgments
audit evidence integration, audit judgments, averaging effect, dual process theory
Audit Report Lag, Audit Delay, Audit Fees, Time Pressure
audit report lag, office-level auditor attributes, audit report timeliness
Audit Partner Disclosure, Contagion, Information Transfer, Representativeness
underreporting, eating time, agency theory
