Matches in SemOpenAlex for { <https://semopenalex.org/work/W2729038242> ?p ?o ?g. }
- W2729038242 endingPage "75" @default.
- W2729038242 startingPage "55" @default.
- W2729038242 abstract "SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement deadlines concentrate in time, which we term client deadline concentration. The significant, negative effect of client deadline concentration on audit quality is incremental to the effects of other resource-based constraints from the prior literature and to controls for unobservable differences in audit offices that explain a significant amount of the variation in audit quality outcomes. JEL Classifications: M40; M41; M42; M48. Data Availability: Data are available from public sources identified in the text." @default.
- W2729038242 created "2017-07-14" @default.
- W2729038242 creator A5009015487 @default.
- W2729038242 creator A5027976666 @default.
- W2729038242 creator A5054676532 @default.
- W2729038242 date "2019-02-01" @default.
- W2729038242 modified "2023-10-16" @default.
- W2729038242 title "Client Deadline Concentration in Audit Offices and Audit Quality" @default.
- W2729038242 cites W1963635085 @default.
- W2729038242 cites W1986187321 @default.
- W2729038242 cites W2023709878 @default.
- W2729038242 cites W2036112575 @default.
- W2729038242 cites W2037957815 @default.
- W2729038242 cites W2038155080 @default.
- W2729038242 cites W2042790919 @default.
- W2729038242 cites W2043566022 @default.
- W2729038242 cites W2058941826 @default.
- W2729038242 cites W2061998958 @default.
- W2729038242 cites W2068616350 @default.
- W2729038242 cites W2069881941 @default.
- W2729038242 cites W2121274846 @default.
- W2729038242 cites W2125721037 @default.
- W2729038242 cites W2132852223 @default.
- W2729038242 cites W2133018005 @default.
- W2729038242 cites W2138923699 @default.
- W2729038242 cites W2140798368 @default.
- W2729038242 cites W2152596199 @default.
- W2729038242 cites W2163493657 @default.
- W2729038242 cites W2168322639 @default.
- W2729038242 cites W2314437838 @default.
- W2729038242 cites W2330604198 @default.
- W2729038242 cites W2415052241 @default.
- W2729038242 cites W2537893581 @default.
- W2729038242 cites W2905155338 @default.
- W2729038242 cites W298212978 @default.
- W2729038242 cites W3121143499 @default.
- W2729038242 cites W3121345040 @default.
- W2729038242 cites W3121733272 @default.
- W2729038242 cites W3122057730 @default.
- W2729038242 cites W3122141067 @default.
- W2729038242 cites W3122193436 @default.
- W2729038242 cites W3123045400 @default.
- W2729038242 cites W3123109308 @default.
- W2729038242 cites W3123244669 @default.
- W2729038242 cites W3124283562 @default.
- W2729038242 cites W3124330766 @default.
- W2729038242 cites W3124515897 @default.
- W2729038242 cites W4245935093 @default.
- W2729038242 cites W620331690 @default.
- W2729038242 doi "https://doi.org/10.2308/ajpt-52386" @default.
- W2729038242 hasPublicationYear "2019" @default.
- W2729038242 type Work @default.
- W2729038242 sameAs 2729038242 @default.
- W2729038242 citedByCount "30" @default.
- W2729038242 countsByYear W27290382422018 @default.
- W2729038242 countsByYear W27290382422019 @default.
- W2729038242 countsByYear W27290382422020 @default.
- W2729038242 countsByYear W27290382422021 @default.
- W2729038242 countsByYear W27290382422022 @default.
- W2729038242 countsByYear W27290382422023 @default.
- W2729038242 crossrefType "journal-article" @default.
- W2729038242 hasAuthorship W2729038242A5009015487 @default.
- W2729038242 hasAuthorship W2729038242A5027976666 @default.
- W2729038242 hasAuthorship W2729038242A5054676532 @default.
- W2729038242 hasConcept C121955636 @default.
- W2729038242 hasConcept C140181557 @default.
- W2729038242 hasConcept C144133560 @default.
- W2729038242 hasConcept C156223087 @default.
- W2729038242 hasConcept C170856484 @default.
- W2729038242 hasConcept C177309310 @default.
- W2729038242 hasConcept C191602146 @default.
- W2729038242 hasConcept C199521495 @default.
- W2729038242 hasConcept C2781027943 @default.
- W2729038242 hasConcept C62190432 @default.
- W2729038242 hasConceptScore W2729038242C121955636 @default.
- W2729038242 hasConceptScore W2729038242C140181557 @default.
- W2729038242 hasConceptScore W2729038242C144133560 @default.
- W2729038242 hasConceptScore W2729038242C156223087 @default.
- W2729038242 hasConceptScore W2729038242C170856484 @default.
- W2729038242 hasConceptScore W2729038242C177309310 @default.
- W2729038242 hasConceptScore W2729038242C191602146 @default.
- W2729038242 hasConceptScore W2729038242C199521495 @default.
- W2729038242 hasConceptScore W2729038242C2781027943 @default.
- W2729038242 hasConceptScore W2729038242C62190432 @default.
- W2729038242 hasIssue "4" @default.
- W2729038242 hasLocation W27290382421 @default.
- W2729038242 hasOpenAccess W2729038242 @default.
- W2729038242 hasPrimaryLocation W27290382421 @default.
- W2729038242 hasRelatedWork W142052173 @default.
- W2729038242 hasRelatedWork W158136844 @default.
- W2729038242 hasRelatedWork W1879895764 @default.
- W2729038242 hasRelatedWork W2103417903 @default.
- W2729038242 hasRelatedWork W2183505985 @default.
- W2729038242 hasRelatedWork W2185209176 @default.
- W2729038242 hasRelatedWork W2370292912 @default.
- W2729038242 hasRelatedWork W2606877704 @default.
- W2729038242 hasRelatedWork W2797501186 @default.
- W2729038242 hasRelatedWork W2905248703 @default.