... governance as a way of differentiating themselves from other players in countries with poorly regulated investor protection and institutional settings. Originality/value This study makes a positive contribution, as it looks at the impact of Indonesia’s corporate governance compliance on the basis...

...Rindang Widuri; Brendan O’Connell; Prem W.S. Yapa Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design...

... © Emerald Group Publishing Limited 2012 Indonesia Stock exchanges Financial reporting Audit committees Audit committee effectiveness Timeliness Late filings Indonesian stock exchange Timely release of corporate financial report has long been recognized as one...