Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)

This study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay. The study highlights the importance of auditors’ digital readiness in managing corporate operational complexity. The applied metho...

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Bibliographic Details
Main Authors: Lia Dahlia Iryani, Ida Farida, Sri Rosanti, Syahdatul Maulida
Format: Article
Language:English
Published: Universitas Islam Indonesia 2025-06-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Online Access:https://journal.uii.ac.id/JAAI/article/view/40079
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