Underreporting of Audit Time and Premature Sign-Off in Western Europe

Arnold, D. F., Bernardi, R. A., Neidermeyer, P. E., & Schmee, J. (2002). Underreporting of Audit Time and Premature Sign-Off in Western Europe. Accounting, Finance & Governance Review, 9(1), 1–38. https:/​/​doi.org/​10.52399/​001c.35312