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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Autores principales:	Elfina Astrella Sambuaga, Chelsea Chen, Kristina Fransiska, Jeanette Yovanka
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	restatement period audit quality audit report lag audit committee characteristic Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a341bb6ca8b84a679de7f720a29aba60
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spelling	oai:doaj.org-article:a341bb6ca8b84a679de7f720a29aba602021-11-10T04:33:51ZFinancial Restatement Period: Internal and External Auditing Mechanism10.33312/ijar.5192086-68872655-1748https://doaj.org/article/a341bb6ca8b84a679de7f720a29aba602021-01-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/519https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748The 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 from 2016 to 2018. A purposive sampling technique was employed in this research, and the total sample was 153 observations. Multiple regression analysis indicates that audit quality, audit report lag, and audit committee characteristics are statistically significant toward the length of financial restatements. The audit committee characteristic and audit report lag compress the length of financial restatements, while the audit quality extends the length of financial restatements. Elfina Astrella SambuagaChelsea ChenKristina FransiskaJeanette YovankaIkatan Akuntan Indonesiaarticlerestatement periodaudit qualityaudit report lagaudit committee characteristicAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 1, Pp 51-74 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	restatement period audit quality audit report lag audit committee characteristic Accounting. Bookkeeping HF5601-5689
spellingShingle	restatement period audit quality audit report lag audit committee characteristic Accounting. Bookkeeping HF5601-5689 Elfina Astrella Sambuaga Chelsea Chen Kristina Fransiska Jeanette Yovanka Financial Restatement Period: Internal and External Auditing Mechanism
description	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 from 2016 to 2018. A purposive sampling technique was employed in this research, and the total sample was 153 observations. Multiple regression analysis indicates that audit quality, audit report lag, and audit committee characteristics are statistically significant toward the length of financial restatements. The audit committee characteristic and audit report lag compress the length of financial restatements, while the audit quality extends the length of financial restatements.
format	article
author	Elfina Astrella Sambuaga Chelsea Chen Kristina Fransiska Jeanette Yovanka
author_facet	Elfina Astrella Sambuaga Chelsea Chen Kristina Fransiska Jeanette Yovanka
author_sort	Elfina Astrella Sambuaga
title	Financial Restatement Period: Internal and External Auditing Mechanism
title_short	Financial Restatement Period: Internal and External Auditing Mechanism
title_full	Financial Restatement Period: Internal and External Auditing Mechanism
title_fullStr	Financial Restatement Period: Internal and External Auditing Mechanism
title_full_unstemmed	Financial Restatement Period: Internal and External Auditing Mechanism
title_sort	financial restatement period: internal and external auditing mechanism
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/a341bb6ca8b84a679de7f720a29aba60
work_keys_str_mv	AT elfinaastrellasambuaga financialrestatementperiodinternalandexternalauditingmechanism AT chelseachen financialrestatementperiodinternalandexternalauditingmechanism AT kristinafransiska financialrestatementperiodinternalandexternalauditingmechanism AT jeanetteyovanka financialrestatementperiodinternalandexternalauditingmechanism
_version_	1718440680308604928

Financial Restatement Period: Internal and External Auditing Mechanism

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