{"id":"https://openalex.org/W58746682","doi":null,"title":"The Effect of Audit Firm Mergers on Audit Delay","display_name":"The Effect of Audit Firm Mergers on Audit Delay","publication_year":1998,"publication_date":"1998-06-22","ids":{"openalex":"https://openalex.org/W58746682","mag":"58746682"},"language":"en","primary_location":{"id":"mag:58746682","doi":null,"is_oa":false,"landing_page_url":"https://www.jstor.org/stable/pdfplus/40604190.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764850994","display_name":"Journal of managerial issues","issn_l":"1045-3695","issn":["1045-3695"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core"],"host_organization":"https://openalex.org/P4310316206","host_organization_name":"Pittsburg State University","host_organization_lineage":["https://openalex.org/P4310316206"],"host_organization_lineage_names":["Pittsburg State University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of managerial issues","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038828548","display_name":"Janice E. Lawrence","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Janice Lawrence","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5043185374","display_name":"Hubert D. Glover","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hubert D. Glover","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":55,"citation_normalized_percentile":{"value":0.02181467,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"10","issue":"2","first_page":"151","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-firm-mergers","display_name":"audit firm mergers","score":0.8679999709129333},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9259999990463257},{"id":"https://openalex.org/keywords/deloitte-touche","display_name":"Deloitte & Touche","score":0.8759999871253967},{"id":"https://openalex.org/keywords/ernst-young","display_name":"Ernst & Young","score":0.8849999904632568},{"id":"https://openalex.org/keywords/kpmg","display_name":"KPMG","score":0.8270000219345093},{"id":"https://openalex.org/keywords/audit-timeliness","display_name":"audit timeliness","score":0.7020000219345093},{"id":"https://openalex.org/keywords/audit-efficiency","display_name":"audit efficiency","score":0.5529999732971191},{"id":"https://openalex.org/keywords/audit-hours","display_name":"audit time","score":0.3190000057220459},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.3009999990463257}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8406894207000732},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7302173376083374},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6996936202049255},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5937698483467102},{"id":"https://openalex.org/C2776617455","wikidata":"https://www.wikidata.org/wiki/Q3267837","display_name":"Big Four","level":3,"score":0.49181249737739563},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32686519622802734}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:58746682","doi":null,"is_oa":false,"landing_page_url":"https://www.jstor.org/stable/pdfplus/40604190.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764850994","display_name":"Journal of managerial issues","issn_l":"1045-3695","issn":["1045-3695"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core"],"host_organization":"https://openalex.org/P4310316206","host_organization_name":"Pittsburg State University","host_organization_lineage":["https://openalex.org/P4310316206"],"host_organization_lineage_names":["Pittsburg State University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of managerial issues","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W422991471","https://openalex.org/W1554298785","https://openalex.org/W1972092627","https://openalex.org/W1982388241","https://openalex.org/W2000119849","https://openalex.org/W2015434352","https://openalex.org/W2036920076","https://openalex.org/W2135043423","https://openalex.org/W2144868012","https://openalex.org/W2154644577","https://openalex.org/W2163267236","https://openalex.org/W2167061823","https://openalex.org/W2315175093","https://openalex.org/W2329820131"],"related_works":["https://openalex.org/W2769590021","https://openalex.org/W2366532596","https://openalex.org/W2968089397","https://openalex.org/W7163874111","https://openalex.org/W3216347162","https://openalex.org/W3209865569","https://openalex.org/W3015575967","https://openalex.org/W2115630219","https://openalex.org/W7096278845","https://openalex.org/W3115182795"],"abstract_inverted_index":{"The":[0,103,176,473,581],"audit":[1,107,114,126,134,136,234,261,276,282,308,338,342,351,363,369,382,394,405,409,412,416,440,448,465,475,497,510,517,535,563,566,576,579],"profession":[2],"has":[3],"undergone":[4],"significant":[5],"changes":[6],"in":[7,63,164,320,336,548,594],"the":[8,12,18,22,38,79,90,113,122,133,143,148,155,158,180,190,193,196,200,203,211,217,230,233,236,242,245,256,272,279,286,289,296,311,324,350,359,362,391,437,460,463,526,553,591,595,598,617,621,625],"last":[9],"decade.":[10],"Specifically,":[11,295],"Big":[13,19,81,522],"Eight":[14,523],"was":[15],"reduced":[16],"to":[17,32,47,65,89,216,226,285,302,349,356,397,520,533,543,555,619,628],"Six":[20,82],"by":[21,184,268,415,483,501,551],"merger":[23,39,76],"of":[24,40,92,105,124,132,145,151,157,182,186,195,202,207,213,222,232,241,244,255,258,260,274,281,291,298,307,327,358,361,393,462,583,597,624],"Deloitte,":[25],"Haskins":[26],"and":[27,37,96,100,154,174,199,219,228,264,288,314,419,427,430,432,442,487,504,506,509,513,565,578],"Sells":[28],"with":[29,44,59,525,562],"Touche":[30],"Ross":[31],"form":[33,48,66],"Deloitte":[34],"&":[35,42,50,56],"Touche,":[36],"Ernst":[41,49],"Whinney":[43],"Arthur":[45],"Young":[46],"Young.":[51],"In":[52],"addition,":[53],"Peat":[54,68],"Marwick":[55],"Mitchell":[57],"merged":[58],"KMG":[60],"Main":[61],"Hurdman":[62],"1987":[64],"KPMG":[67],"Marwick.":[69],"These":[70],"mergers,":[71],"as":[72,74,142,271,378,447,459,467,607,616],"well":[73],"additional":[75],"discussions":[77],"among":[78],"remaining":[80],"accounting":[83,168,223],"firms,":[84],"have":[85],"been":[86],"attributed":[87],"primarily":[88],"cost":[91],"increased":[93],"regulation,":[94],"litigation,":[95],"competitive":[97],"survival":[98],"(Berkovitch":[99],"Narayanan,":[101],"1993).":[102],"impact":[104,123,360],"these":[106,125,387,545],"firm":[108,127,352,364,395,444,452],"mergers":[109,128,365,396],"on":[110,129,346,408,436,557],"their":[111],"output,":[112],"report,":[115],"should":[116],"be":[117,140,162,171,398],"examined.":[118,399],"This":[119,250,316],"study":[120,300,329,385,585],"explores":[121],"one":[130,608],"aspect":[131],"report:":[135],"delay,":[137,383],"which":[138],"can":[139],"defined":[141,458,500,615],"length":[144,231],"time":[146,262,325],"between":[147,192,310,439,494,575],"fiscal":[149,197],"year-end":[150],"a":[152,253,304,479,495,558,572],"company":[153],"date":[156,357],"auditor's":[159],"report.":[160],"To":[161],"useful":[163],"business":[165],"decision":[166],"making,":[167],"information":[169,215],"must":[170],"reliable,":[172],"relevant,":[173],"timely.":[175],"major":[177],"factor":[178],"determining":[179],"perception":[181],"timeliness":[183,243,251],"users":[185],"financial":[187,208],"statements":[188,209],"is":[189,235,252,265,301,330,457,478,614],"lag":[191],"end":[194],"year":[198],"issuance":[201],"earnings":[204,246],"announcement.":[205],"Audits":[206],"delay":[210,309,339,343,410,441,518],"release":[212],"this":[214,299,328,384,584],"public":[218],"other":[220,443],"consumers":[221],"information.":[224],"According":[225],"Givoly":[227],"Palmon,":[229],"single":[237],"most":[238],"important":[239,321],"determinant":[240],"announcement":[247],"(1982:":[248],"491).":[249],"function":[254],"number":[257,280,290],"hours":[259,293],"required":[263],"also":[266,570],"affected":[267],"such":[269,446],"factors":[270],"amount":[273],"interim":[275],"work":[277],"performed,":[278],"personnel":[283],"assigned":[284],"engagement,":[287],"overtime":[292],"worked.":[294],"purpose":[297],"provide":[303,587],"pre-/post-merger":[305],"analysis":[306],"years":[312],"1986":[313],"1991.":[315],"extends":[317],"prior":[318,337,348,373,549],"research":[319,550],"ways.":[322],"First,":[323],"period":[326],"more":[331],"recent":[332],"than":[333],"that":[334],"used":[335],"research;":[340],"previous":[341],"studies":[344,355,374,406,519],"focus":[345,407,435],"periods":[347],"mergers.":[353,612],"Also,":[354],"do":[366],"not":[367],"examine":[368],"delay.":[370,417,511,536,580],"Second,":[371],"while":[372],"consider":[375],"client/auditor":[376],"traits":[377,388],"explanatory":[379],"variables":[380],"for":[381,610],"holds":[386],"constant":[389],"allowing":[390],"effect":[392],"PRIOR":[400],"RESEARCH":[401],"Audit":[402,454],"Delay":[403],"Several":[404],"or":[411,451,471],"efficiency":[413],"proxied":[414],"Newton":[418,512],"Ashton":[420,514],"(1989),":[421],"Bamber":[422,537],"et":[423,538],"al.":[424,539],"(1993),":[425],"Carslaw":[426],"Kaplan":[428],"(1901)":[429],"Williams":[431,486],"Dirsmith":[433,488],"(1988)":[434,489],"relationship":[438,493],"characteristics":[445],"technology":[449,455,498,577],"(structure)":[450],"size.":[453],"here":[456],"classification":[461,481],"firm's":[464,496],"approach":[466],"highly":[468],"structured,":[469],"intermediate,":[470],"unstructured.":[472],"extant":[474],"structure":[476,531],"metric":[477],"tri-level":[480],"developed":[482],"Kinney":[484,502],"(1986).":[485],"report":[490,556],"an":[491],"inverse":[492],"(as":[499],"(1986)":[503],"Gushing":[505],"Loebbecke":[507],"(1986))":[508],"(1989)":[515],"extend":[516],"Canadian":[521],"firms":[524],"opposite":[527],"results.":[528],"They":[529],"find":[530],"tends":[532],"increase":[534],"(1993)":[540],"recently":[541],"attempted":[542],"reconcile":[544],"inconsistent":[546],"results":[547,582,596],"evaluating":[552],"incentives":[554],"timely":[559],"basis":[560],"along":[561],"complexity":[564],"technology.":[567],"Their":[568],"findings":[569],"suggest":[571],"positive":[573],"correlation":[574],"might":[586],"insight":[588],"into":[589],"why":[590],"inconsistency":[592],"exists":[593],"earlier":[599],"studies.":[600],"Firm":[601],"Mergers":[602],"Organizational":[603],"theory":[604],"offers":[605],"synergy":[606],"motivation":[609],"corporate":[611],"Synergy":[613],"ability":[618],"maximize":[620],"complementary":[622],"strengths":[623],"uniting":[626],"organizations":[627],"achieve":[629],"certain":[630],"objectives.":[631],"\u2026":[632]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}