id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hassl-3788	Alhebri, Adeeb ; Alkebsee, Radwan ; Al-Matari, Ebrahim Mohammd ; Azibi, Jamel ; Omer, Adam Mohamed 	Audit report lag during the COVID-19 pandemic: A multi-country analysis	2024	18	.pdf	application/pdf	10015	622	49	Moreover, the existing body of evidence suggests that the COVID-19 pandemic has had a significant and positive influence on the occurrence of audit report lag, which is defined as an extended period of time required to complete audit reports. This research investigates the impact of the COVID-19 pandemic on the promptness of audit reports.	cache/hassl-3788.pdf	txt/hassl-3788.txt