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The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
doaj +1 more source
Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]
مجله دانش حسابداری, 2016 This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi +2 more
doaj +1 more source
AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG?
Akuntansi Dewantara, 2022 Tujuan penelitian ini adalah untuk mengetahui pengaruh reputasi auditor, opini audit, auditor switching, audit tenur terhadap audit report lag. Penelitian ini dilakukan pada 327 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 ...
Ni Kadek Lita Dwiyanti +2 more
doaj +1 more source
Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the ...
Finka Febrianingrum +4 more
doaj +1 more source
Audit Committee Characteristics, Profitability, and Audit Report Lag
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current.
Devi Novitasari Putri Wibowo +1 more
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Influence of audit committee and internal audit on audit report lag
International Journal of Research in Business and Social Science (2147- 4478), 2020 This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive ...
Ratna Juwita +2 more
openaire +2 more sources
Financial Restatement Period: Internal and External Auditing Mechanism
The Indonesian Journal of Accounting Research, 2021 The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements.
Elfina Astrella Sambuaga +3 more
doaj +1 more source
The relationship between Disclosure Quality and Audit Report Lag [PDF]
مطالعات تجربی حسابداری مالی, 2015 The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information.
Vahid Molla Imeny, Mohammad Marfou
doaj +3 more sources
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021 There is differences time in the company’s financial report to the capital market can be caused by some factors like profitability, company age, auditor substitution, and reputation of KAP.
Muhammad Rizky Al-Khairi
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Karakteristik Komite Audit Pada Audit Report Lag
E-Jurnal Akuntansi, 2021 This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed
Ida Bagus Putra Astika +1 more
openaire +2 more sources