Recently, the provision of the real-time accounting reports over the Internet for the public corporation became popular. In response to this change on the service requirement, audit professionals considered to provide “continuous auditing” to diminish or minimize the lag time of the provision of an audit opinion behind the occurrence of business events. Though has been proposed the concept at 8...

This paper aims to explore the interaction between earnings management and audit opinions in context of Vietnam – an emerging country. For this purpose, two regressions were developed with sample consists 1,294 firm-years period from 2018 2020. The first regression model uses Audit Opinion as dependent variable, Discretionary Accruals (DA) independent other 8 controlling variables. results demo...

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on disclosure local government information, especially official website owned. research is a quantitative that uses secondary data from statements 34 Indonesian provincial governments for 2019-2020 period as many 68 samples. The analysis in this used logistic regression with SPSS 26. results sho...

The purpose of this study was to analyze the effect quality Public Accounting Firm (KAP), audit opinion, and auditor turnover on report lag with specialization as a moderating variable. research carried out companies in agricultural sector plantation sub-sector listed Indonesia Stock Exchange for 2017-2019 period. sample data used were 13 purposive sampling method, analyzed using WarpPLS applic...

Delays in auditing financial reports within companies can be a cause of overall delays issuing company reports, but audits will necessary to ensure the accuracy and transparency published by companies. Many factors trigger emergence audit delay. So researchers want learn more about effect variables profitability, solvency, size, opinion, auditor reputation on delays. The researcher chose popula...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...

The aim of this study is to find out how the effect audit opinion, tenure, and profitability on delay with public accounting firm reputation as a moderating variable. sample manufacturing company from basic industry chemical sectors listed S&P Global during 2017-2019 period, final size 225 samples. data analysis method used multiple linear regression model using STATA software by testing tw...