Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)

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Understanding the Impact of Auditor Reputation on Audit Report Lag

Authors
Ruci Arizanda Rahayu1, *, Wiwit Hariyanto1, Yuanis2
1Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo, Sidoarjo, Indonesia
2Accounting Department, STIE Muhammadiyah Tuban, Tuban, Indonesia
*Corresponding author. Email: ruci_rahayu@umsida.ac.id
Corresponding Author
Ruci Arizanda Rahayu
Available Online 22 May 2023.
DOI
10.2991/978-2-38476-052-7_38How to use a DOI?
Keywords
Company Size; Auditor Reputation; Audit Fee; Audit Report Lag
Abstract

This study examines the impact of audit fees as a mediator between company size and auditor reputation in determining audit report lag for manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange between 2016 and 2020. The study uses a quantitative method and obtains data from 95 financial statements, selected based on predetermined criteria. Results show that company size has a significant effect on both audit fees and audit report lag, while auditor reputation only affects audit report lag. However, there is no significant relationship between auditor reputation and audit fees, audit fees and audit report lag, or company size and auditor reputation on audit report lag mediated by audit fees. These findings provide valuable insights for auditors, policymakers, and regulators in Indonesia to improve audit quality and enhance the efficiency of the audit process.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2023
ISBN
978-2-38476-052-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-052-7_38How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ruci Arizanda Rahayu
AU  - Wiwit Hariyanto
AU  - Yuanis
PY  - 2023
DA  - 2023/05/22
TI  - Understanding the Impact of Auditor Reputation on Audit Report Lag
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 338
EP  - 349
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_38
DO  - 10.2991/978-2-38476-052-7_38
ID  - Rahayu2023
ER  -