Purpose The purpose of this paper is to investigate whether there is any relationship
between the effectiveness of an audit committee and the financial reporting timeliness of …

Inevitably, an accurate and timely financial statement contributes enormously to the success
of many organizations. Therefore, accuracy and availability about financial information is …

Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi audit delay.
Faktor-faktor yang diuji dalam penelitian ini adalah opini audit, pergantian auditor, kesulitan …

This paper investigates the association between the internal audit function attributes and
audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique …

Purpose The purpose of this paper is to examine and analyze the impact of governance
internal mechanisms on audit report lag. The characteristics of governance used in this …

This study investigates the influence of board independence, board size, auditor's opinion,
profitability (good or bad news) and industry sector, on the timeliness of annual financial …

The purpose of the research is determining the factors that influence audit report lag
inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are …

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 …

Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam
penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia …