Financial Restatement Period: Internal and External Auditing Mechanism

The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements. The population analyzed in this study involved companies listed on the Indonesia Stock Exchange...

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Auteurs principaux: Elfina Astrella Sambuaga, Chelsea Chen, Kristina Fransiska, Jeanette Yovanka
Format: article
Langue:EN
Publié: Ikatan Akuntan Indonesia 2021
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Accès en ligne:https://doaj.org/article/a341bb6ca8b84a679de7f720a29aba60
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