Journal article 316 views
Lean means less: operational leanness and audit fees in US firms
Journal of Accounting Literature, Pages: 1 - 37
Swansea University Authors:
Tunyi Tunyi Abongeh , Saadia Irfan
, Giulia Fantini
Full text not available from this repository: check for access using links below.
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
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 |

