Journal article 347 views 6 downloads
Lean means less: operational leanness and audit fees in US firms
Tunyi Tunyi Abongeh 
,
Saadia Irfan ,
Giulia Fantini
,
Saadia Irfan ,
Giulia Fantini
Journal of Accounting Literature, Pages: 1 - 37
Swansea University Authors:
Tunyi Tunyi Abongeh , Saadia Irfan , Giulia Fantini
-
PDF | Accepted Manuscript
Author accepted manuscript document released under the terms of a Creative Commons CC-BY licence using the Swansea University Research Publications Policy (rights retention).
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DOI (Published version): 10.1108/jal-10-2025-0514
Abstract
Lean means less: operational leanness and audit fees in US firms
| Published in: | Journal of Accounting Literature |
|---|---|
| ISSN: | 0737-4607 2452-1469 |
| Published: |
Emerald Publishing Limited
2026
|
| Online Access: |
Check full text
|
| URI: | https://cronfa.swan.ac.uk/Record/cronfa71461 |
| Keywords: |
Audit fees, Audit effort, Audit risk, Inventory, Operational leanness, Material control weaknesses |
|---|---|
| College: |
Faculty of Humanities and Social Sciences |
| Start Page: |
1 |
| End Page: |
37 |