Auditor Health and Audit Outcomes Before COVID-19
This study, based on #cdc data, investigates the relationship between #influenza-like illnesses (ILIs) and #audit outcomes in public companies. The study explores whether the overlap between #fluseason and the audit busy season affects #auditquality, as the demanding nature of audits may lead to employees going to work sick. The study finds that audit offices at highest risk of ILIs experience delayed audit report filings and lower audit quality due to impaired cognitive functioning resulting from #presenteeism. These findings have broad implications for workplaces and the audit profession, highlighting the impact of #health impairments on company outputs.