Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This … study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach …. Companies listed on the Indonesia Stock Exchange (IDX) between 2012 and 2017 were used as samples. Our final observations …