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Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?

The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity. As a result, these individual differences were likely...

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Bibliografische gegevens
Hoofdauteurs: Rizal Mawardi, Laela Lanjarsih
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Bina Nusantara University 2020-11-01
Reeks:Binus Business Review
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Online toegang:https://journal.binus.ac.id/index.php/BBR/article/view/6338
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