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