The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange that break the article VIII.G.7 and IX.E.2 is...

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Bibliographic Details
Main Authors: Emma Rani Nuristya, Dwi Ratmono
Format: Article
Language:English
Published: Fakultas Ekonomi Universitas Sriwijaya 2022-07-01
Series:Sriwijaya International Journal of Dynamic Economics and Business
Subjects:
Auditor Switching
Financial Distress
Audit Report Lag
Financial Statement Fraud
Online Access:https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/323

Internet

https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/323

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