Results 31 to 40 of about 3,722 (260)
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 +3 more
doaj +1 more source
The Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023 Firms are seeking different sources of finance to run their businesses and acquire more assets to grow and expand. To reach these sources of finance, firms try to convey positive messages to outsiders, related to their earnings quality, operations, and ...
Hebatallah Badawy
doaj +1 more source
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
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Audit report lag and the cost of equity capital [PDF]
Journal of Capital Markets StudiesPurpose – 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 +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
Corporate Governance Factors On Audit Report Lag
JAS (Jurnal Akuntansi Syariah), 2023 This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag.
Destin Alfianika Maharani +1 more
doaj +1 more source
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange
Emma Rani Nuristya, Dwi Ratmono
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DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS
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 +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of
Andy Dwi Bayu Bawono +2 more
doaj +1 more source