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  1. 161

    Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022) by Conidia Asih Prastiwi, Ajeng Luthfiyatul Farida

    Published 2024-09-01
    Subjects: “…leverage, financial distress, tax risk, earnings volatility, audit report lag…”
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    Article
  2. 162

    The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable by Salwa Putri Zaqiani, Dani Sopian

    Published 2025-02-01
    Subjects: “…Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors…”
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    Article
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