Do family ownership and supervisory board characteristics influence audit report lag? : a view from a two-tier board context
Emita Astami, Agus Joko Pramono, Rusmin Rusmin, Fitra Roman Cahaya, Teerooven Soobaroyen
| Year of publication: |
2024
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|---|---|
| Authors: | Astami, Emita ; Pramono, Agus Joko ; Rusmin, Rusmin ; Cahaya, Fitra Roman ; Soobaroyen, Teerooven |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 56.2024, Art.-No. 100638, p. 1-17
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| Subject: | Audit report lag | Corporate governance | Emerging economies | Family ownership | Indonesia | Two-tier board structure | Corporate Governance | Familienunternehmen | Family business | Vorstand | Executive board | Aufsichtsrat | Supervisory board | Wirtschaftsprüfung | Financial audit | Indonesien | Eigentümerstruktur | Ownership structure | Prinzipal-Agent-Theorie | Agency theory | Schwellenländer |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100638 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065949