Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012
One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. Thi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sprint Investify
2015-03-01
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| Series: | Expert Journal of Business and Management |
| Subjects: | |
| Online Access: | http://business.expertjournals.com/wp-content/uploads/EJBM_303_mukhtaruddin13-26.pdf |