...Ameen Qasem Purpose This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL). Design/methodology/approach This study employs a feasible generalised least squares (FGLS) model for panel data...

...Iman Harymawan; Fiona Vista Putri Purpose How does the internal audit function make external auditors work more efficiently at the early stage of the COVID-19 pandemic? This study examines the relationship between internal audit function, audit report lag and audit fee at the early stage...

...Henry Chalu Purpose The purpose of this paper is to examine the determinants of audit report lag in Sub-Saharan African Central Banks. In this case, the determinants were divided into two categories: independent variables and mediating variables. The independent variables, which were generated...