Financial and organisational determinants of audit delay: evidence from fraud, firm characteristics, and auditor size

Puntos clave

• To identify how financial and organizational factors affect the timing of audits in firms, particularly in instances of fraud.
• Analysis of firm characteristics related to audit delays
• Comparison of auditor size impacts on audit processes
• Exploration of fraud cases and their correlation with audit timing
• Larger firms tend to experience longer audit delays due to complexity
• Firms with documented fraud encounters show significant delays in audits
• Auditor size plays a critical role in influencing audit timelines, with larger auditors taking longer.