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Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable
Integrated Journal of Business and EconomicsAudit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit ...
Afifah Nur Widiastuti, Ifah Rofiqoh
doaj +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +1 more source
Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity
Jurnal Ilmiah Wahana Akuntansi, 2022 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag
Amrizal
doaj +1 more source
PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis.
R Wedi Rusmawan Kusumah +1 more
doaj +1 more source
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting.
S. A. Vaez, V. Ahmadi
doaj
Pediatric Blood &Cancer, EarlyView.ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser +6 more
wiley +1 more source
OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM
El Muhasaba: Jurnal Akuntansi, 2021 The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS.
Santika Maya Rindika +1 more
doaj +1 more source
Report on Special Investigation of the City of Sandyville, For the Period July 1, 1999 through April 28, 2006 [PDF]
, 2007 City Audit Report - Special ...
core
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül +2 more
wiley +1 more source