Zobrazeno 1 - 10
of 370
pro vyhledávání: '"audit report lag"'
Publikováno v:
Journal of Capital Markets Studies, 2024, Vol. 8, Issue 2, pp. 212-241.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JCMS-02-2024-0008
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 6, pp. 668-699.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-03-2023-3846
Publikováno v:
Journal of Capital Markets Studies, Vol 8, Iss 2, Pp 212-241 (2024)
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equi
Externí odkaz:
https://doaj.org/article/79e66a1db4fe4aa0990faf2cc4831b95
Autor:
Afifah Nur Widiastuti, Ifah Rofiqoh
Publikováno v:
Integrated Journal of Business and Economics, Vol 8, Iss 3 (2024)
Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audi
Externí odkaz:
https://doaj.org/article/a2de75747c2d4593b06dfe59c738e632
Publikováno v:
Akuntansi Dewantara, Vol 8, Iss 2 (2024)
The purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the
Externí odkaz:
https://doaj.org/article/fa8ff83baacf431c9de37855ee406455
Publikováno v:
Journal of Economic and Administrative Sciences, 2022, Vol. 40, Issue 2, pp. 388-403.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JEAS-10-2021-0201
Publikováno v:
International Journal of Emerging Markets, 2022, Vol. 19, Issue 3, pp. 798-821.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJOEM-10-2021-1606
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 1, Pp 33-62 (2024)
The purpose of this study is to investigate the role of the annual general assembly's deadline of the parent company on subsidiaries’ audit report lag (ARL). For this purpose, 1119 observations from annual financial reports of listed and unlisted c
Externí odkaz:
https://doaj.org/article/dddab8bd90564f438a3b91bc3ec48821
Publikováno v:
Managerial Auditing Journal, 2023, Vol. 38, Issue 7, pp. 1162-1186.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-06-2022-3585
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 4, Iss 4, Pp 730-741 (2023)
Despite the fact that listed firms must abide by standards set forth by the Indonesia Stock Exchange (IDX) to submit audited financial reports and publish them, it has not reduced the number of companies that do not publish their financial reports in
Externí odkaz:
https://doaj.org/article/0673e94600d74b9b94379a577c983c52