This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, public accounting reputation on delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies Indonesia Stock Exchange in*2018 2020. Thus obtaining 89 samples. Moreover, in analyzing data, Moderated Regression...

Audit delay is defined as the length of time for completion audit starting from closing date financial year until issuance statements. This study was conducted to provide empirical evidence effect profitability and solvency on with firm size a moderating variable. The sample this uses manufacturing companies in consumer goods industry sector that are listed Indonesia Stock Exchange (IDX) 2019-2...

It was in December 2002, and Peter Sullivan, partner in charge of the audit engagement at Softnet Systems was becoming uneasy with their client’s accounting practices. Peter was a partner at John Sanders LLP, a global public accounting firm that had been appointed as the new auditors of Softnet. Although the firm was a new client to John Sanders LLP, Peter’s firm regarded Softnet as a very impo...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...