Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia

Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia

This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports. Provisions regarding KAM disclosure in Indonesia began with the 2022 financial reports. The population for this stu...

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Bibliographic Details
Main Authors: Vindy Felycia Loverita, Indira Januarti
Format: Article
Language:English
Published: Universitas Syiah Kuala 2024-12-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
audit fees
audit report lag
key audit matters
indonesia
Online Access:https://jurnal.usk.ac.id/JDAB/article/view/40002

Internet

https://jurnal.usk.ac.id/JDAB/article/view/40002

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