Results 21 to 30 of about 69,729 (308)
Foreign experience and audit report lag
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
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
Jurnal Riset Akuntansi dan Keuangan, 2019 . This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017.
Rilla Gantino, Herlina Apri Susanti
doaj +1 more source
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
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
Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
doaj +1 more source
Audit Report Lag and Its Determinants
KnE Social Sciences, 2020 Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag.
Lilik Shofiyah, Ani Wilujeng Suryani
openaire +2 more sources
Earnings management and audit report lag: The role of audit risk-Tunisian evidence [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research question: This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation.
Imen Fakhfakh, Anis Jarboui
doaj +1 more source
Akuntansi DewantaraThe purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX
Weni Weni, Gita Desyana, Muhsin Muhsin
doaj +3 more sources
Cogent Business & 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.
Abood Al-Ebel +2 more
doaj +1 more source