Business, Management and Accounting
3 years ago

Audit delays reduced by leverage, but increased by profitability and audit committee.

Dinasti International Journal of Economics Finance & Accounting
The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables
Corry Kristanti, Hadri Mulya

Paper Summary

Related papers

Business, Management and Accounting
3 years ago

Audit Committees Curb Corporate Fraud, Protect Investors' Savings

Corporate Governance
Earnings Management
Bankruptcy Prediction
3 views
Business, Management and Accounting
3 years ago

Audit Committees Boost Transparency, Increase Costs for Large Firms

Earnings Management
Risk Management
2 views
Business, Management and Accounting
4 years ago

External auditors rely on internal audit work, impacting banks' financial integrity.

Islamic Banking
Earnings Management
Smart Healthcare

The study looked at how factors like debt, profits, and the audit committee affect how long it takes for property and real estate companies in Indonesia to complete their audits. They used data from 29 companies over a 5-year period and found that higher debt levels led to quicker audits, while higher profits and a strong audit committee led to longer audit times. They also discovered that the size of the company can change how these factors impact audit delays.