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Lean means less: operational leanness and audit fees in US firms

Tunyi Tunyi Abongeh Orcid Logo, Saadia Irfan Orcid Logo, Giulia Fantini Orcid Logo

Journal of Accounting Literature, Pages: 1 - 37

Swansea University Authors: Tunyi Tunyi Abongeh Orcid Logo, Saadia Irfan Orcid Logo, Giulia Fantini Orcid Logo

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Published in: Journal of Accounting Literature
ISSN: 0737-4607 2452-1469
Published: Emerald 2026
Online Access: Check full text

URI: https://cronfa.swan.ac.uk/Record/cronfa71461
Item Description: In press
Keywords: Audit fees, audit risk, audit effort, material control weaknesses, inventory, operational leanness
College: Faculty of Humanities and Social Sciences
Start Page: 1
End Page: 37