Results 181 to 190 of about 69,002 (209)

Does corporate governance reduce audit report lag

International Journal of Corporate Governance, 2023
Phan Thi Anh Phuong, Tran Vo Khanh Ngan, Tran Thi Phuong Minh, Nguyen Thi Phuong Thao, Vu Tran Trong Tai, Nguyen Vinh Khuong   +5 more
openaire   +1 more source

Three Essays on Audit Report Lag

2019
The FASB’s conceptual framework emphasizes the relevance of financial information as one of the fundamental qualities of financial reporting. The research shows that financial information loses its relevance when it is not timely. The literature suggests that an audit report lag, hereafter ARL, determines the timeliness of financial information, and ...
openaire   +1 more source

Determinants of Audit Report Lag in Indonesia

International Journal of Economics, Business and Management Research
This research aims to determine the effect of profitability, size of the public accounting firm, company size and independent commissioners on audit report lag. The research was conducted on companies in the financial institutions sub-sector listed on the Indonesia Stock Exchange during 2019-2021.
Abriyani Puspaningsih, Yoswitha Nadiyah Fabillah   +1 more
openaire   +1 more source

Overinvestment Propensity, Audit Quality and Audit Report Lag

The Academic Society of Global Business Administration, 2020
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The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita
exaly  

Radiotheranostics in oncology: Making precision medicine possible

Ca-A Cancer Journal for Clinicians, 2023
Eric Aboagye
exaly  

Earnings Transparency and Audit Report Lag

The Academic Society of Global Business Administration, 2017
Heung Joo Jeon, Seok Jin Chang
openaire   +1 more source

Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint

Business Strategy and the Environment, 2021
Nicola Raimo, Filippo Vitolla, Michele Rubino   +2 more
exaly  

Analisis Faktor yang Mempengaruhi Audit Report Lag

Jurnal Riset Akuntansi dan Auditing
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, solvabilitas dan umur perusahaan terhadap audit report lag pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling sehingga didapat 39 sampel perusahaan (118 data observasi).
openaire   +1 more source

Managerial ability, audit quality, and audit report lag

Advances in Accounting
Yang Li, Sheng Liu, Yaou Zhou
openaire   +1 more source