A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore
The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2018-12-01
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| Series: | Indonesian Accounting Review |
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| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1658 |