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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
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
openaire +1 more source
PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis.
R Wedi Rusmawan Kusumah +1 more
doaj +1 more source
Ukuran Kantor Akuntan Publik Dan Opini Audit : Audit Report Lag
, 2022 This study aims (1) to determine the effect of the size of a public accounting firm (KAP) on audit report lag, (2) to determine the effect of audit opinion on audit report lag and (3) to determine the effect of the size of a public accounting firm (KAP ...
Setiajatnika, Eka +2 more
core +1 more source
Audit Opinion and Audit Report Lag [PDF]
, 2022 Financial statements are one of the sources of information used by internal and external parties of a company for decision making. These statements are audited by a public accountant, hence the presented information go through an independent assessment ...
Febriyanti, Galuh Artika
core +1 more source
Determinasi Audit Report Lag [PDF]
, 2021 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 ...
Sigit, Hermawan
core
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