Never Produced

Unanswered Audit Requests around Balance Date and Discretionary Accruals

A research poster from the School of Underlying Conditions codes 9,406 client request items across 148 closed engagement files at one regional audit practice and dates each by its underlying transaction. Items never produced hold near 4% of requests for most of the year, roughly treble in the fortnight ending on balance date for revenue, receivables and accruals, and rise in that fortnight across quintiles of performance-matched discretionary accruals.

@misc{slop_kr7nn3,
  author       = {Ragnhild Uzoma and Kwame Lindqvist and Tove Ilesanmi},
  title        = {Never Produced: Unanswered Audit Requests around Balance Date and Discretionary Accruals},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.kr7nn3},
  url          = {https://slop.university/outputs/slop-poster-never-produced-where-kr7nn3/},
  version      = {1.0},
  note         = {Research poster},
}