The determinants of audit report lag: a meta-analysis

G Durand - Managerial Auditing Journal, 2019 - emerald.com
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 …

Audit reports timeliness: Empirical evidence from Jordan

K Alkhatib, Q Marji - Procedia-Social and Behavioral Sciences, 2012 - Elsevier
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 …

The impact of political connection and risk committee on corporate financial performance: evidence from financial firms in Malaysia

R Aldhamari, MN Mohamad Nor, M Boudiab… - … International Journal of …, 2020 - emerald.com
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 …

Audit quality and earnings management in less developed economies: the case of Saudi Arabia

M Habbash, S Alghamdi - Journal of Management & Governance, 2017 - Springer
This paper aims to determine if significant associations exist between audit quality and
earnings management in less developed economies, providing their various shortcomings …

Peran opini audit sebagai pemoderasi pengaruh profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan …

F Azhari, M Nuryatno - Jurnal Riset …, 2019 - ejurnal.mercubuana-yogya.ac.id
Penelitian ini bertujuan untuk mengetahui peran opini audit sebagai pemoderasi pengaruh
profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap …

[PDF][PDF] Corporate governance and management of earnings: Empirical evidence from selected Nigerian-listed companies

MA Abata, SO Migiro - Investment Management and Financial …, 2016 - irbis-nbuv.gov.ua
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 …

Analisis Faktor-faktor yang Berpengaruh terhadap Audit Report Lag (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

DT Atmojo, D Darsono - Diponegoro Journal of Accounting, 2017 - ejournal3.undip.ac.id
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 …

Ukuran perusahaan, profitabilitas, umur perusahaan, solvabilitas dan ukuran kap terhadap audit report lag

ID Widiastuti, A Kartika - Dinamika Akuntansi Keuangan dan …, 2018 - unisbank.ac.id
Kelambatan laporan audit adalah waktu dalam menyelesaikan pekerjaan auditor sampai
tanggal publikasi laporan audit. Penelitian ini bertujuan untuk menguji dan menganalisis …

[PDF][PDF] Does the audit committee effectiveness influence the reporting practice of GHG emissions in Malaysia

Z Salleh, R Seno, AYM Alodat… - Journal of Sustainability …, 2022 - researchgate.net
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 …

[引用][C] Pengaruh total aset, tingkat solvabilitas dan opini audit pada audit delay

NND Aryaningsih, IK Budiartha - E-Jurnal Akuntansi Universitas Udayana, 2014