Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may exper...

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Bibliographic Details
Main Authors: Andy Dwi Bayu Bawono, Noer Sasongko, M Mustofa
Format: Article
Language:English
Published: Muhammadiyah University Press 2023-04-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9798
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