Results 31 to 40 of about 69,729 (308)

The effect of key audit matters on audit report lag and determinants of the audit report lag: Turkish evidence

Hitit Sosyal Bilimler Dergisi, 2022
Bu çalışma, Kilit Denetim Konularının Türkiye'deki Denetim Raporu Gecikmesi üzerindeki etkisini ve Denetim Raporu Gecikmesi ile bazı denetçi ve firma özellikleri arasındaki ilişkiyi analiz etmeyi amaçlamıştır. Bağımlı ve bağımsız t-testleri, ANOVA yöntemi ve Kruskal Wallis Testi uygulanarak hipotezlerin test edilmesinde SPSS 28 programı kullanılmıştır.
Turgay SAKIN, Sultan KUZU YILDIRIM
openaire   +3 more sources

Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange

Journal of Accounting Research, Organization and Economics, 2022
Purpose– This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor ...
Sudradjat Sudradjat, Muhamad Umar Mai
doaj   +1 more source

PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING

Riset Akuntansi dan Keuangan Indonesia, 2018
This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.
Kurnia Rina Ariani, Andy Dwi Bayu Bawono
doaj   +1 more source

OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM

El Muhasaba: Jurnal Akuntansi, 2021
The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS.
Santika Maya Rindika, Nina Dwi Setyaningsih   +1 more
doaj   +1 more source

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG [PDF]

, 2020
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, solvabilitas, ukuran perusahaan, dan reputasi akuntan publik terhadap audit report lag.
AYUNINGTYAS, MASHITA IZA
core  

Tournament incentives and audit report lag: Further evidence

Corporate Ownership and Control, 2023
Organizations design their executive compensation such that there is a significant variance between the remuneration of the chief executive officer (CEO) and senior executives directly below them. This introduces a tournament among the top executives to determine who among them is best suited to succeed the current CEO.
Ebenezer K. Lamptey, Alex Tang, Henry Kimani Mburu   +2 more
openaire   +1 more source

Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]

حسابداری سلامت, 2014
Introduction: Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting.
S. A. Vaez, V. Ahmadi
doaj  

Pengaruh Return On Asset dan Ukuran Perusahaan Terhadap Audit Report Lag

Islamic Economics and Business Review, 2023
The timeframe required to complete the audit process of financial statements can impact a company's timeliness in submitting financial reports to the public.
Mila Ari Sri Mulyani, Rd. Amar Muslih, Ii Ruhimat, Ade Ponirah   +3 more
doaj   +1 more source

Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable

Integrated Journal of Business and Economics
Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit ...
Afifah Nur Widiastuti, Ifah Rofiqoh
doaj   +1 more source

Audit report lag and the cost of equity capital [PDF]

Journal of Capital Markets Studies
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan, Yimei Man, David H. Lont   +2 more
doaj   +1 more source