Does Corporate Sustainable Management Reduce Audit Report Lag?

This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From perspective of agency theory that information asymmetry is resolved through CSM, lag was predicted to decrease subsequently analyzed. The analysis results are as follows. First, CSM significant in negative trend. means companies actively engage have a shorter than those do not. Second, according auditor size showed trend only group with large size. Third, quality earnings good earnings. In other words, varies depending on meaningful it directly examines impact lag, focusing period following introduction K-IFRS. this important implications for not managers, but also investors supervisory institutions, increases value improved quality, affects performance auditor.