No Cover Image

Journal article 316 views

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

Full text not available from this repository: check for access using links below.

Check full text

DOI (Published version): 10.1108/jal-10-2025-0514

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
first_indexed 2026-02-18T03:33:10Z
last_indexed 2026-05-27T22:39:27Z
id cronfa71461
recordtype SURis
fullrecord <?xml version="1.0"?><rfc1807><datestamp>2026-05-26T14:05:10.8484486</datestamp><bib-version>v2</bib-version><id>71461</id><entry>2026-02-18</entry><title>Lean means less: operational leanness and audit fees in US firms</title><swanseaauthors><author><sid>eefe2792c8eed5b49feede33981dfa53</sid><ORCID>0000-0002-5761-931X</ORCID><firstname>Tunyi</firstname><surname>Tunyi Abongeh</surname><name>Tunyi Tunyi Abongeh</name><active>true</active><ethesisStudent>false</ethesisStudent></author><author><sid>22bfa5485d1fbe647b75a8da2803a550</sid><ORCID>0000-0001-9910-0295</ORCID><firstname>Saadia</firstname><surname>Irfan</surname><name>Saadia Irfan</name><active>true</active><ethesisStudent>false</ethesisStudent></author><author><sid>290e83934e79a0a29aec6575e0f82262</sid><ORCID>0000-0001-6923-0929</ORCID><firstname>Giulia</firstname><surname>Fantini</surname><name>Giulia Fantini</name><active>true</active><ethesisStudent>false</ethesisStudent></author></swanseaauthors><date>2026-02-18</date><deptcode>CBAE</deptcode><abstract/><type>Journal Article</type><journal>Journal of Accounting Literature</journal><volume/><journalNumber/><paginationStart>1</paginationStart><paginationEnd>37</paginationEnd><publisher>Emerald</publisher><placeOfPublication/><isbnPrint/><isbnElectronic/><issnPrint>0737-4607</issnPrint><issnElectronic>2452-1469</issnElectronic><keywords>Audit fees, audit risk, audit effort, material control weaknesses, inventory, operational leanness</keywords><publishedDay>26</publishedDay><publishedMonth>5</publishedMonth><publishedYear>2026</publishedYear><publishedDate>2026-05-26</publishedDate><doi>10.1108/jal-10-2025-0514</doi><url>https://doi.org/10.1108/jal-10-2025-0514</url><notes>In press</notes><college>COLLEGE NANME</college><department>Management School</department><CollegeCode>COLLEGE CODE</CollegeCode><DepartmentCode>CBAE</DepartmentCode><institution>Swansea University</institution><apcterm>Not Required</apcterm><funders/><projectreference/><lastEdited>2026-05-26T14:05:10.8484486</lastEdited><Created>2026-02-18T03:28:24.8817077</Created><path><level id="1">Faculty of Humanities and Social Sciences</level><level id="2">School of Management - Accounting and Finance</level></path><authors><author><firstname>Tunyi</firstname><surname>Tunyi Abongeh</surname><orcid>0000-0002-5761-931X</orcid><order>1</order></author><author><firstname>Saadia</firstname><surname>Irfan</surname><orcid>0000-0001-9910-0295</orcid><order>2</order></author><author><firstname>Giulia</firstname><surname>Fantini</surname><orcid>0000-0001-6923-0929</orcid><order>3</order></author></authors><documents/><OutputDurs/></rfc1807>
spelling 2026-05-26T14:05:10.8484486 v2 71461 2026-02-18 Lean means less: operational leanness and audit fees in US firms eefe2792c8eed5b49feede33981dfa53 0000-0002-5761-931X Tunyi Tunyi Abongeh Tunyi Tunyi Abongeh true false 22bfa5485d1fbe647b75a8da2803a550 0000-0001-9910-0295 Saadia Irfan Saadia Irfan true false 290e83934e79a0a29aec6575e0f82262 0000-0001-6923-0929 Giulia Fantini Giulia Fantini true false 2026-02-18 CBAE Journal Article Journal of Accounting Literature 1 37 Emerald 0737-4607 2452-1469 Audit fees, audit risk, audit effort, material control weaknesses, inventory, operational leanness 26 5 2026 2026-05-26 10.1108/jal-10-2025-0514 https://doi.org/10.1108/jal-10-2025-0514 In press COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University Not Required 2026-05-26T14:05:10.8484486 2026-02-18T03:28:24.8817077 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Tunyi Tunyi Abongeh 0000-0002-5761-931X 1 Saadia Irfan 0000-0001-9910-0295 2 Giulia Fantini 0000-0001-6923-0929 3
title Lean means less: operational leanness and audit fees in US firms
spellingShingle Lean means less: operational leanness and audit fees in US firms
Tunyi Tunyi Abongeh
Saadia Irfan
Giulia Fantini
title_short Lean means less: operational leanness and audit fees in US firms
title_full Lean means less: operational leanness and audit fees in US firms
title_fullStr Lean means less: operational leanness and audit fees in US firms
title_full_unstemmed Lean means less: operational leanness and audit fees in US firms
title_sort Lean means less: operational leanness and audit fees in US firms
author_id_str_mv eefe2792c8eed5b49feede33981dfa53
22bfa5485d1fbe647b75a8da2803a550
290e83934e79a0a29aec6575e0f82262
author_id_fullname_str_mv eefe2792c8eed5b49feede33981dfa53_***_Tunyi Tunyi Abongeh
22bfa5485d1fbe647b75a8da2803a550_***_Saadia Irfan
290e83934e79a0a29aec6575e0f82262_***_Giulia Fantini
author Tunyi Tunyi Abongeh
Saadia Irfan
Giulia Fantini
author2 Tunyi Tunyi Abongeh
Saadia Irfan
Giulia Fantini
format Journal article
container_title Journal of Accounting Literature
container_start_page 1
publishDate 2026
institution Swansea University
issn 0737-4607
2452-1469
doi_str_mv 10.1108/jal-10-2025-0514
publisher Emerald
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
url https://doi.org/10.1108/jal-10-2025-0514
document_store_str 0
active_str 0
published_date 2026-05-26T06:23:57Z
_version_ 1866680277883944960
score 11.106612

Similar Items