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Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance

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  • Yenny Dwi Handayani
  • Ewing Yuvisa Ibrani

Abstract

This study aims to examine the effect of corporate governance application and audit quality on audit report lag. Special attention is paid to investigate the moderating role of law compliance in the relationships. 180 manufacturing companies are observed during the three years of observation (2013-2015). Data are analyzed using moderated regression analysis (MRA). The results show that corporate governance application and audit quality have no effect on audit report lag. While law compliance moderates the relationship between corporate governance application and audit report lag.

Suggested Citation

  • Yenny Dwi Handayani & Ewing Yuvisa Ibrani, 2019. "Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(4), pages 164-171, July.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:4:p:164-171
    DOI: 10.5430/ijfr.v10n4p164
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    References listed on IDEAS

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