An Empirical Research on Audit Report Timeliness

Timeliness is an accounting principle that reflects economic value and relevance. Time­liness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of aud...

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Bibliographic Details
Main Authors: Hendi Hendi, Riksen Sitorus
Format: Article
Language:Indonesian
Published: Petra Christian University 2023-05-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24900