Business, Management and Accounting
3 years ago

Faster Audits for Mining Firms Boost Transparency and Investor Confidence

1 view
The Effect of Audit Tenure, Size of Accounting Firm, and Audit Opinion on Audit Delay of Mining Company Listed in IDX
Auditia Amira, Sylvia Fettry

Paper Summary

The study looked at factors affecting audit delay in mining companies listed on the IDX. They found that the length of the audit process can be influenced by the auditor's relationship with the client and the size of the accounting firm. Companies audited by larger firms tend to have faster audit processes. Additionally, receiving an unmodified audit opinion can also lead to quicker audits. Overall, the size of the accounting firm had a significant impact on audit delay, while audit tenure and audit opinion did not show significant effects.

Related papers

Business, Management and Accounting
3 years ago

Big Companies Risk Lower Audit Quality Due to Size, Fees

Corporate Governance
Production Management
2 views
Business, Management and Accounting
3 years ago

High profitability speeds up audits, while high debt slows them down.

Production Management
Corporate Governance
Transportation Modeling
1 view
Business, Management and Accounting
4 years ago

Debt default significantly impacts audit opinions on mining companies.

Corporate Governance
Production Management
Gender Equality