Institutional investors’ corporate site visits and audit report delays

Journal of International Accounting Auditing and Taxation 2026

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Authors: Baibing Huang, Shaohua Tian, Yang Zhang, Huanhuan Zheng
DOI: 10.1016/j.intaccaudtax.2026.100782
Cited by: 1
References: 84

Fields of Study & Subjects

Auditing Earnings Management Governance Credit Risk and Financial Regulations Corporate Finance and Governance

Publication details

Journal / source
Journal of International Accounting Auditing and Taxation
Publisher
Elsevier BV
Volume
61
Pages
100782–100782
Publication date
16 May 2026
Language
EN