The study looked at how corporate governance affects how quickly audit reports are completed in Indonesia. They used data from listed companies on the Indonesia Stock Exchange from 2013 to 2016. The researchers found that factors like board independence, audit committee size and meetings, firm performance, auditor type, and audit opinion all influence how timely audit reports are. However, factors like audit committee qualifications and audit tenure don't have a significant impact on audit report timeliness. Interestingly, audit tenure can actually weaken the relationship between auditor type and audit report timeliness.