Determinants of Audit Report Lag of Financial Statements in Banking Sector
Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. T...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2019-06-01
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| Series: | Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan |
| Online Access: | https://ojs.unud.ac.id/index.php/jmbk/article/view/41646 |