Results 261 to 270 of about 27,302 (302)

Effects of municipal, auditing and political factors on audit delay

Accounting Forum, 2013
Abstract We examine audit delay for financial statements prepared by Greek municipalities. Greece is an interesting setting because, despite the rigid regulatory framework that governs reporting, the penalties imposed in cases of non-compliance with regulatory deadlines are almost non-existent.
Sandra Cohen, Stergios Leventis
exaly   +2 more sources

AUDIT DELAY DAN OPINI AUDIT

open access: yesJurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Keterlambatan audit (audit delay) dan opini audit dapat memengaruhi kepercayaan investor dan kredibilitas laporan keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis keterlambatan audit pada PT Adhi Karya (Persero) Tbk selama periode 2018-2022 serta implikasinya terhadap transparansi dan kinerja keuangan perusahaan.
Sidqi Alaudin Johari   +2 more
openaire   +3 more sources

The impact of demographic characteristics of CEOs and directors on audit fees and audit delay

Managerial Auditing Journal, 2015
Purpose– The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms.Design/methodology/approach– Audit-related corporate governance literature has extensively examined the determinants of audit fees and audit delay by focusing on board ...
Maretno Agus Harjoto
exaly   +2 more sources

The Effect of Audit Rotation on Audit Delay [PDF]

open access: yes, 2017
Audit delay is the length of time the examination Completion As measured from the closing date up to date company books audited financial statements issued. This study aimed to investigate whether the audit delay for the company that perform pseudo mandatory rotation is different from the company who does.
Nova, Genanda Gunawan
openaire   +1 more source

Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit

MDP Student Conference, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif.
Kathryn Sugara, Nathania Wijaya
openaire   +1 more source

The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022
The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period ...
Judith Tagal Gallena Sinaga   +1 more
openaire   +1 more source

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