Results 1 to 10 of about 3,610 (161)
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
PLoS ONEThis paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country.
Ayşegül Ciğer +2 more
doaj +2 more sources
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock ...
Dwi Anjani +2 more
doaj +3 more sources
Cogent Business and Management, 2020 Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag.
Saeed Rabea Baatwah, Collins G Ntim
exaly +2 more sources
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
Cogent Business and Management, 2023 This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees ...
Bismark Addai
exaly +3 more sources
ANALISIS DETERMINAN AUDIT REPORT LAG
Jurnal Riset Akuntansi Kontemporer, 2018 The purpose of this research is to determine the effect of leverage, size of company, audit quality and accounting result simultaneously or partially to the audit report lag. The type of this research is descriptive verificative.
Gilang Satrya Ramadhan +2 more
doaj +3 more sources
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
doaj +1 more source
Hitit Sosyal Bilimler Dergisi, 2022 Bu çalışma, Kilit Denetim Konularının Türkiye'deki Denetim Raporu Gecikmesi üzerindeki etkisini ve Denetim Raporu Gecikmesi ile bazı denetçi ve firma özellikleri arasındaki ilişkiyi analiz etmeyi amaçlamıştır. Bağımlı ve bağımsız t-testleri, ANOVA yöntemi ve Kruskal Wallis Testi uygulanarak hipotezlerin test edilmesinde SPSS 28 programı kullanılmıştır.
Turgay SAKIN, Sultan KUZU YILDIRIM
openaire +3 more sources
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
Audit Committee, Board, and Audit Report Lag
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2021 Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to
Ahmad Iskandar Rahmansyah +2 more
openaire +2 more sources