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Financial Restatement Period: Internal and External Auditing Mechanism

The Indonesian Journal of Accounting Research, 2021-01, Vol.24 (1), p.51-74 [Peer Reviewed Journal]

ISSN: 2086-6887 ;EISSN: 2655-1748 ;DOI: 10.33312/ijar.519

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  • Title:
    Financial Restatement Period: Internal and External Auditing Mechanism
  • Author: Sambuaga, Elfina Astrella ; Chen, Chelsea ; Fransiska, Kristina ; Yovanka, Jeanette
  • Subjects: audit committee characteristic ; audit quality ; audit report lag ; restatement period
  • Is Part Of: The Indonesian Journal of Accounting Research, 2021-01, Vol.24 (1), p.51-74
  • Description: The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements. The population analyzed in this study involved companies listed on the Indonesia Stock Exchange from 2016 to 2018. A purposive sampling technique was employed in this research, and the total sample was 153 observations. Multiple regression analysis indicates that audit quality, audit report lag, and audit committee characteristics are statistically significant toward the length of financial restatements. The audit committee characteristic and audit report lag compress the length of financial restatements, while the audit quality extends the length of financial restatements.
  • Publisher: Ikatan Akuntan Indonesia
  • Language: English
  • Identifier: ISSN: 2086-6887
    EISSN: 2655-1748
    DOI: 10.33312/ijar.519
  • Source: DOAJ Directory of Open Access Journals
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