Audit Delay for Firms Correcting Quarterly Earnings.
研究了美国客户公司审计延迟与先前报告的临时盈余更正之间的关系，基于85家企业的数据分析中期盈余报告中的错报及审计延迟统计。
Abstract Discusses the relationship between audit delay and the correction of previously reported provisional earnings of client firms in the United States. Use of data collected from 85 enterprises; Misstatements in interim earnings reports; Audit delay statistics; Reasons for errors in reports.