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Audit Quality Determinants with Audit Report Lag as a Moderator on State-Owned Enterprises in Indonesia

Year: 2024

Type: article

Abstract: This research examines the moderating role of audit report lag (ARL) with the association between foundational audit elements (audit firm rotation, auditor switching, audit fees, and auditor gender diversity) and audit quality. By focusing on State-Owned Enterprises (SOEs) listed under the BUMN20 Index, it employs descriptive and inferential statistical analyses through panel data regression and Moderated Regression Analysis (MRA). The findings reveal that all non-moderated associations do not considerably influence audit quality. Inference from the moderation role, it is found that ARL weakens the correlation of audit fees and auditor gender diversity on audit quality. Shortly, it indicates the critical importance of maintaining output quality and timeliness in auditing.

Source: Journal of Auditing Finance and Forensic Accounting

DOI: 10.21107/jaffa.v12i2.27431

Authors: Fian Tri Rohmah, Maylia Pramono, Atik Ul Mussanadah

Institution: State University of Semarang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4406573619

FWCI:

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