文章基本信息

标题：Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance
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作者：Yenny Dwi Handayani ; Ewing Yuvisa Ibrani
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2019
卷号：10
期号：4
页码：164-171
DOI：10.5430/ijfr.v10n4p164
出版社：Sciedu Press
摘要：This study aims to examine the effect of corporate governance application and audit quality on audit report lag. Special attention is paid to investigate the moderating role of law compliance in the relationships. 180 manufacturing companies are observed during the three years of observation (2013-2015). Data are analyzed using moderated regression analysis (MRA). The results show that corporate governance application and audit quality have no effect on audit report lag. While law compliance moderates the relationship between corporate governance application and audit report lag .
关键词：corporate governance application; audit quality; audit report lag; law compliance