The Influence of Auditee and Auditor Factors on Audit report lag: The Moderating Role of Foreign Accounting Firm Reputation During the Covid-19 Pandemic
This study aims to test whether foreign capital reputation can moderate the influence of auditee and auditor factors on audit report lag during the Covid-19 Pandemic in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The population in this study was all...