Journal article 22 views
Lean Means Less: Operational Leanness and Audit Fees in US Firms
Journal of Accounting Literature
Swansea University Authors:
Tunyi Tunyi Abongeh , Saadia Irfan, Giulia Fantini
Abstract
Lean Means Less: Operational Leanness and Audit Fees in US Firms
| Published in: | Journal of Accounting Literature |
|---|---|
| Published: |
|
| URI: | https://cronfa.swan.ac.uk/Record/cronfa71461 |
| first_indexed |
2026-02-18T03:33:10Z |
|---|---|
| last_indexed |
2026-02-20T04:23:04Z |
| id |
cronfa71461 |
| recordtype |
SURis |
| fullrecord |
<?xml version="1.0"?><rfc1807><datestamp>2026-02-18T03:33:09.1190007</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/><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/><paginationEnd/><publisher/><placeOfPublication/><isbnPrint/><isbnElectronic/><issnPrint/><issnElectronic/><keywords/><publishedDay>0</publishedDay><publishedMonth>0</publishedMonth><publishedYear>0</publishedYear><publishedDate>0001-01-01</publishedDate><doi/><url/><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>2026-02-18T03:33:09.1190007</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/><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 |
2026-02-18T03:33:09.1190007 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 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 0 0 0 0001-01-01 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University Not Required 2026-02-18T03:33:09.1190007 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 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 |
| institution |
Swansea University |
| 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 |
| document_store_str |
0 |
| active_str |
0 |
| published_date |
0001-01-01T05:25:55Z |
| _version_ |
1857711301366644736 |
| score |
11.096892 |

