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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 .
10.1108/MAJ-08-2024-4440
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Barua, Abhijit, Chung, Tian, Tian. (2025). Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes .
10.1108/MAJ-08-2024-4440
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Overview
cited authors
Barua, Abhijit; Chung; Tian, Tian
authors
Barua, Abhijit
publication date
November 4, 2025
Research
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
Identifiers
Digital Object Identifier (DOI)
https://doi.org/10.1108/maj-08-2024-4440
Additional Document Info
publisher
EMERALD GROUP PUBLISHING LTD