Purpose The purpose of this paper is to further the understanding of the determinants of
audit report lag, which is the number of days from a company's fiscal year-end to the date of …

The completion of the audit report of companies is an important factor in determining the
timeliness of company annual reports publication. The aim of this article is to report the …

Purpose This study aims to examine the association between the effectiveness of risk
committee (RC) and firms' performance in Malaysian context. It also explores whether …

This paper aims to determine if significant associations exist between audit quality and
earnings management in less developed economies, providing their various shortcomings …

Penelitian ini bertujuan untuk mengetahui peran opini audit sebagai pemoderasi pengaruh
profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap …

Due to the threat of recorded business failures arising from weak corporate governance and
low financial reporting quality on the Nigerian economy, this study investigates the effects of …

The purpose of this research is to analyze the factors that affect audit report lag of financial
reports to the companies listed on the Indonesia Stock Exchange. The examined factors of …

Kelambatan laporan audit adalah waktu dalam menyelesaikan pekerjaan auditor sampai
tanggal publikasi laporan audit. Penelitian ini bertujuan untuk menguji dan menganalisis …

Following the significant changes in climate change and capital market policies, the present
study had examined if the audit committee (AC) effectiveness influences the reporting …