Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia
This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports. Provisions regarding KAM disclosure in Indonesia began with the 2022 financial reports. The population for this stu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2024-12-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/40002 |
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