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Awatif Hodaed Alsheikh and Warda Hodaed Alsheikh
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 ...
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Valentina Lorensa br Sitompul, Firma Kristin Agustina Simanjuntak, Wenny Anggeria Ginting
Pág. 214 - 221
The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitati...
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Ratna Juwita, Sutrisno Sutrisno T, Bambang Hariadi
Pág. 137 - 142
This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220...
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Wa Ode Irma Sari, Bambang Subroto, Abdul Ghofar
Pág. 256 - 261
This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate...
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Mohammed Ishaq Ahmed,Ayoib Che-Ahmad
Pág. 159 - 164
The paper examines the effects of Corporate Governance Characteristics on audit report lag (ARL) of listed banks in Nigeria. Fourteen banks were used in the study. The study covers a five year period from 2008 to 2012. Findings of the study based on robu...
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