Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance

Yenny Dwi Handayani and Ewing Yuvisa Ibrani

International Journal of Financial Research, 2019, vol. 10, issue 4, 164-171

Abstract: This study aims to examine the effect of corporate governance application and audit quality on audit report lag. Special attention is paid to investigate the moderating role of law compliance in the relationships. 180 manufacturing companies are observed during the three years of observation (2013-2015). Data are analyzed using moderated regression analysis (MRA). The results show that corporate governance application and audit quality have no effect on audit report lag. While law compliance moderates the relationship between corporate governance application and audit report lag.

Keywords: corporate governance application; audit quality; audit report lag; law compliance (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:10:y:2019:i:4:p:164-171

DOI: 10.5430/ijfr.v10n4p164

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