Mukhtaruddin; Oktarina, Ririn; Relasari; Abukosim - In: Expert Journal of Business and Management 3 (2015) 1, pp. 13-26
One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report....