Determinant Factors Audit Delay: Evidence from Indonesia

Yuliusman, Yuliusman; Putra, Wirmie Eka; Gowon, Mhd; Dahmiri, Dahmiri; Isnaeni, Nurida

doi:10.2139/ssrn.3544480

Cited by 6 publications

(4 citation statements)

References 5 publications

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“…This underscores the imperativeness of astute solvency management to obviate maladministration, preclude fraudulent activities, and curtail financial risks. Research outcomes (Sastrawan & Latrini, 2016;Yuliusman et al, 2020) affirm the constructive impact of solvency on delays in financial report submissions, elucidating that heightened indebtedness correlates with an extended audit duration. Elevated debt proportions necessitate auditors to exercise heightened prudence and meticulousness in auditing procedures germane to corporate continuity.…”

Section: The Influence Of Financial Performance Influences Delays In ...mentioning

confidence: 81%

Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review

Nisfiarani,

Prasteyo,

Suhendro

2023

IJESSM

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This research aims to analyze the influence of company size, profitability, leverage, and liquidity in influencing the timeliness of reporting and analyze market reactions to delays. The literature review method has used databases such as Sinta and Scopus for the last ten years. The research results show that company size can influence delays. The findings suggest that the relationship between firm size and delay is contextual. Good financial performance speeds up reporting, while leverage and solvency play a significant role. Delays hurt market reactions, triggering declines in stock prices and investor confidence. This research contributes to understanding factors that influence the timeliness of reporting, providing insight for management and investors for better decision-making.

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Section: The Influence Of Financial Performance Influences Delays In ...mentioning

confidence: 81%

Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review

Nisfiarani,

Prasteyo,

Suhendro

2023

IJESSM

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show abstract

“…‫اجعة‬ ‫الرا‬ ‫ا‬ ‫دا‬ ‫ليى‬ ‫الحباعا‬ ‫اقا‬ ‫ما‬ ‫لةةع‬ ‫خ‬ ‫ار‬ ‫إلى‬ ‫الرالةة‬ (Diana,2018;Viet et al,2018;Abdillah et al,2019;Shofiyah & Suryani,2020;Yuliusman et al,2020 (Al-Ajmi,2008;Afify,2009 ;Abernathy et al,2014;Sultana et al,2015;Ghafran & Yasmin,2018;Oussii & Taktak,2018;Viet et al,2018;Shofiyah & Suryani,2020;Yuliusman et al,2020;Firnanti & Karmudiandri, (Samaha & Khlif,2017;Diana,2018;Raweh et al,2019;Hasballah & IIyas,2019;Aljaaidi et al, Afify,2009;Samaha & Khlif,2017;Ghafran & Yasmin,2018;Viet et al,2018;Yuliusman et al,2020;Pradipta & Zalukhu, (Al-Ajmi,2008;Afify,2009 ;Abernathy et al,2014;Almuzaiqer et al,2018;Oussii & Taktak,2018;Viet,2018;Badawy & Aly,2018;Abdillah et al,2019;Raweh et al,2019;Hasballah & IIyas,2019;Shofiyah & Suryani,2020;Yuliusman et al, (Ika & Ghazali,2012;Abernathy et al,2014;Sultana et al,2015;Diana,2018;Raweh et al,2019;Hasballah & IIyas,2019…”

Section: ‫ملخص‬ ‫البحث‬mentioning

confidence: 99%

دراسة واختبار العلاقة بین القدرة الإداریة وفترة تأخیر تقریر مراقب الحسابات- دلیل من الشرکات غیر المالیة المقیدة بالبورصة المصریة

محمد¹

2021

مجلة الاسکندریة للبحوث المحاسبیة

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This research study and test the relationship between the managerial ability of executives and the audit report lag using the full historical annual financial statements. A literature review is used for hypothesis development. Then, we conducting an applied study to test the hypothesis using a sample of 40 listed non-financial companies on the Egyptian Stock Exchange during the period from 2013 to 2018, with a total number of 240 observations. The results showed a significant negative impact of the managerial ability of the executives on the audit report lag. The results also indicated that the audit report lag is not related to both the size of the audit client's firm and the audit firm. However, the audit report lag is found to be positively and significantly related to the firm's financial leverage.The results of the sensitivity analysis showed a significant negative impact of the managerial ability of executives on the audit report lag using the full historical annual financial statements. Further, this impact was not different according to the scale of the audit report lag. The results of the additional analysis also revealed that the audit report lag is positively and significantly related to the outcome of the firm's business (loss), while it is not related to the end date of the fiscal year.

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“…) Rezaei, et al, 2020 (Amoah and Tang,2010;Meckfessel and Seller,2017;Abdul Wahad,et al,2014;Francis,et al,2013 (Oradi and Izadi,2020;He,et al,2018Wu, etal.,2016Ellili,2013 (Zhizhong,et al,2011;Li and Wang,2006;Oradi and Izadi,2020;Aziz, et al, (Aziz,et al,2017;Hasnan and Marzuki, 2017;Jiang, et al, 2015;Oradi and Izadi,2020) ) ‫ث‬ ‫ع‬ ‫ع‬ ‫دس‬ ‫لس‬ ‫عثفا‬ ‫ع‬ ‫ام‬ ‫كمث‬ Li,et al,2018;Gondhalekar, et al, (Aisyahturahmmi, 2020;Yuliusman, et al, 2020;Akingunola, et al,2018 ;Hassan, 2016;Rusdiyanto,et al,2020 (Akingunola,et al, 2018;Akhalumeh,et al, 2017;Vuko andCular,2014 Natonis andTjahjadi, 2019;Fanny,et al, 2019;Handoyo and Ezral, 2019;Yuliusman, et al, 2020;Siyanbola, et al,2020 (Esteban and;Hassan and Bello, 2013;Olusola and Abdulasisi, 2020;Bassiouny,et al, 2016;Garcia,2014 (Fanny,et al, 2019;Akhalumeh, et al, 2017;Hassan, 2016;Yuliusman, et al, 2020;Siyanbola, et al, 2020;…”

mentioning

confidence: 99%

أثر الخصائص التشغیلیة للشرکات على إعادة اصدار القوائم المالیة فی ظل فترة إصدار تقریر المراجعة کمتغیر وسیط: دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

موسى¹

2021

مجلة الاسکندریة للبحوث المحاسبیة

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The study aimed to test and analyze the impact of firm characteristics on financial restatements, and test whether audit report lag mediate the relationship between firm characteristics and financial restatements. on a sample of 158 companies listed on the Egyptian stock exchange during the period from 2016-2019. The study sample is divided into two groups. the first group is the experimental group. it consists of 79 companies that re-issued their financial statements. the second group is the control group. it consists of 79 companies that did not reissue their financial statements. the two groups are identical in terms of type and nature of industry and the same year finance.The results of the study showed that there is a negative correlation the financial restatements, and between firm size, profitability. on the other hand, there is a positive correlation between leverage and the financial restatements. also, the results showed that the audit report lag mediate the relationship between firm characteristics and financial restatements.

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Determinant Factors Audit Delay: Evidence from Indonesia

Cited by 6 publications

References 5 publications

Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review

Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review

دراسة واختبار العلاقة بین القدرة الإداریة وفترة تأخیر تقریر مراقب الحسابات- دلیل من الشرکات غیر المالیة المقیدة بالبورصة المصریة

أثر الخصائص التشغیلیة للشرکات على إعادة اصدار القوائم المالیة فی ظل فترة إصدار تقریر المراجعة کمتغیر وسیط: دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

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