| Abstrakt: |
This study examines Form 10-K filing lags of US firms during the COVID-19 pandemic in 2020-2021. The findings suggest that filing lags relate negatively to firm size, profitability, hiring Big4 auditors, and filing status, but positively to ineffective internal control, ineffective disclosure control, and going concern opinion. Large accelerated and accelerated filers had shorter filing lags, and non-accelerated filers had longer filing lags in 2020-2021 than 2018-2019. Further analysis provides mild evidence that Big4 auditors contributed to the filing lag reduction in 2020-2021, echoing the view that adopting advanced audit technologies allows Big4 auditors to respond better to the external shocks brought by the pandemic. |
