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Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance
Author(s) -
Yenny Dwi Handayani,
Ewing Yuvisa Ibrani
Publication year - 2019
Publication title -
international journal of financial research
Language(s) - English
Resource type - Journals
eISSN - 1923-4031
pISSN - 1923-4023
DOI - 10.5430/ijfr.v10n4p164
Subject(s) - audit , corporate governance , accounting , business , compliance (psychology) , lag , quality audit , quality (philosophy) , audit evidence , audit committee , internal audit , joint audit , psychology , social psychology , finance , computer science , computer network , philosophy , epistemology
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.

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