The determinants of audit report lag: Evidence from Indonesia

• Published in: Investment management & financial innovations Vol. 21; no. 1; pp. 1 - 12
• Main Authors: Endri, Endri, Sari Dewi, Santi, Eko Pramono, Sigid
• Format: Journal Article
• Language: English
• Published: Sumy Business Perspectives Ltd 2024; LLC "CPC "Business Perspectives
• Subjects: Accounting firms; Annual reports; audit opinion; Audited financial statements; Auditors opinions; Audits; firm size; Indonesia Islamic Stock Index; Profitability; Stockholders

The determining factors that cause delays in audit reports are essential for shareholders to pay attention to when making quick decisions. Delays in audit reports receive significant attention in the capital markets where audited financial statements in annual reports are the only reliable source of...