TY  - JOUR 
AU  - Escaloni Varela, Susana
AU  - Mareque Alvarez Santullano, Maria Mercedes
PY  - 2021
SN  - 20711050
UR  - http://hdl.handle.net/11093/2734
AB  - Audit report lag is considered to be an indicator of audit punctuality and efficiency, while the existence of factors that may determine this lag has been signalled in previous studies. The objective of this study is to identify the determinants of...
LA  - eng
PB  - Sustainability
TI  - Audit report lag. Differential analysis between Spanish SMEs and non-SMEs
DO  - 10.3390/su132212830
ER  -