Results 21 to 30 of about 23,760 (263)
Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi +1 more
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Jurnal Akuntansi dan Keuangan, 2021 The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay.
Rohana Dita Safitri +1 more
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Akrual: Jurnal Akuntansi, 2010 Abstrack This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation.
Joicenda Nahumury
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Audit Committee and Audit Delay
KRISNA: Kumpulan Riset AkuntansiEvery public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay.
Rai Ayu Santika Puspa Dewi +2 more
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Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
Binus Business Review, 2020 The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
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Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2021 Financial statements delivered promptly are useful in analyzing and making decisions in the economic field that can contribute to national economic growth.
Astuti Astuti +2 more
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CONTRIBUTING FACTORS TO THE AUDIT DELAY
Jurnal Proaksi, 2022 Telah dilakukan banyak penelitian mengenai keterlambatan pelaporan audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia, tetapi hasil yang diperoleh masih beragam. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit tersebut, berupa ukuran bisnis, ukuran KAP, komite audit ...
Vita Elisa Fitriana, Novianti Augustina
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The Audit Quality and Audit Delay: Evidence from Indonesia
Business Perspective Review, 2020 Purpose: This study specifically aims to identify the impact of Audit Quality on Audit Delay. Audit Quality is measured by the proxy log natural fee audit (LNFE). Methods: This is a causal research with quantitative analysis. This study involves six companies listed in the sub-sectors of Cable under the manufacturing sector in the Indonesia Stock
T. Husain +1 more
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Determinants That Influence Audit Delay
Global Financial Accounting Journal, 2023 Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise.
Kennardi Tanujaya, Sinta Nuriah
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Profita, 2016 This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the ...
Poppy Indriani, Titan Terzagie
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