Auditor Characteristics and Audit Delay: The Moderating Effect of Audit Complexity

This study examines the effect of auditor characteristics on audit delay, with audit complexity serving as a moderating variable, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2018–2024. This research addresses the empirical inconsistency in prior studies regardi...

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Hlavní autoři:	Putri Wahyuni, Yulia Saftiana, Imam Asngari
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Yayasan Pendidikan Islam Bustanul Ulum Mojokerto, Jawa Timur 2026-07-01
Edice:	Danadyaksa
Témata:	Audit Complexity, Audit Delay, Auditor Reputation, Auditor Specialization, Auditor Switching
On-line přístup:	http://e-journal.bustanul-ulum.id/index.php/danadyaksa/article/view/370
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