Results 41 to 50 of about 5,164 (296)
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
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
Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags? : Post MFRS Implementation [PDF]
This paper aims to investigate the relationships between (i) non-audit services fees and audit report lag and (ii) audit partner tenure and audit report lag during post MFRS implementation.
Joanne Shaza, Janang +2 more
core +1 more source
Pengaruh Strategi Bisnis dan Audit Effort Terhadap Audit Report Lag.
, 2023 Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis dan audit effort terhadap audit report lag. Dalam penelitian ini metode yang digunakan untuk pengambilan sampel adalah dengan judgment atau purposive sampling pada Perusahaan ...
Muchlish, Munawar
core +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
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
Audit Tenure and Quality to Audit Report Lag in Banking
EUROPEAN RESEARCH STUDIES JOURNAL, 2018 This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship ...
L.S. Wiyantoro, F. Usman
openaire +2 more sources