Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes Article

Barua, Abhijit, Chung, Tian, Tian. (2025). Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes . Managerial Auditing Journal, 41(1), 120-152. 10.1108/MAJ-08-2024-4440

International Collaboration

cited authors

  • Barua, Abhijit; Chung; Tian, Tian

authors

publication date

  • November 4, 2025
  • January 5, 2026

published in

keywords

  • Audit fees
  • Audit lags
  • Auditor changes
  • Business & Economics
  • Business, Finance
  • CONTROL WEAKNESSES
  • COST
  • DETERMINANTS
  • DISCLOSURE
  • INDEPENDENCE
  • INTERNAL CONTROL DEFICIENCIES
  • Internal controls
  • Management
  • NONAUDIT SERVICES
  • QUALITY
  • RISK
  • Social Sciences

Digital Object Identifier (DOI)

start page

  • 120

end page

  • 152

volume

  • 41

issue

  • 1