This study aims to test the effect of earnings autocorrelation and earnings volatility on audit
delay. In the process of the test, researchers used multiple regression analysis using a …

Companies that manage their resources optimally can be seen from the achievement of
profits in accordance with predetermined targets. This shows that the company's financial …

This study examines how earnings autocorrelation, earnings volatility, and company
complexity on audit report lag. Earnings autocorrelation indicates the extent to which a …