Results 11 to 20 of about 5,164 (296)
DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG [PDF]
Media Riset Akuntansi, Auditing & Informasi, 2021 This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of ...
Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya +1 more
openaire +3 more sources
DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS [PDF]
Tạp chí Khoa học Đại học Đà Lạt, 2018 The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression
Nguyễn Thanh Hồng Ân +1 more
doaj +2 more sources
Foreign experience and audit report lag [PDF]
Finance Research Letters, 2023 We examine the impact of top management teams (TMTs) foreign experience on audit report lag. We employ a unique sample of Chinese A-share listed firms from 2012 to 2021 and find that the overseas experience (returnee's effect) has a significant positive effect on the audit report lag.
Yasir Shahab +3 more
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The Role of Audit Committee to Decrease Audit Report Lag
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan BisnisThis study aims to investigate the role of the audit committee as a moderator in reducing audit report lag, with independent variables being audit complexity, board size, and board meetings' impact on audit report lag. The sample comprises 96 infrastructure sector companies listed on the Indonesia Stock Exchange for the years 2022-2023.The findings ...
Maulana, Deny
openaire +3 more sources
, 2017 Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements ...
Tanyi, Paul N
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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
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
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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