Company is going public in Indonesia are required to publish their financial reporting that
have been audited by an external auditor in accordance with the specified time. However in …

There is a growing concern of accounting and auditing regulative bodies around the world in
enhancing financial reporting and auditing professions. This paper is among the first effort …

Audit Delay mengacu pada rentang waktu yang dibutuhkan untuk menyelesaikan proses
audit, dihitung dari tanggal selesai laporan audit independen hingga batas waktu …

The purpose of this study is to analyze the influence of company age, company size, auditor
reputation and auditor change on auditor switching. The data used in this study are annual …

This study intends to reveal the influence of firm size, profitability, solvability, and size of the
public accounting firm on audit report lag (ARL). The object of this research is mining firms …

The purpose of this study is to determine the effect of company size and profitability on audit
delay with the reputation of the public accounting firm as a moderator. The study was …

Penelitian ini bertujuan untuk mengetahui pengaruh SAK Baru, ukuran KAP, ukuran
perusahaan dan umur perusahaan terhadap Audit Report Lag. Data penelitian merupakan …

This study investigates the effect of IFRS adoption on the timeliness of financial information
in Nigeria. We argue that IFRS has extended the timing of financial information and that the …

This study aims to identify and analyze the factors that affect audit delay. The sample uses
the purposive sampling method on the Manufacturing and Consumer Goods Sector …