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All Journal JIEB : Jurnal Ilmiah Ekonomi Bisnis Indonesian Journal of Business Analytics (IJBA) Economic Reviews Journal Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research CITACONOMIA : Economic and Business Studies
Wiralestari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Systematic Literature Review: Audit Committee on Audit Report Lag Jenny Liana; Enggar Diah Puspa Arum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2614

Abstract

This study aims to review articles related to the effect of the audit committee on audit report lag. A bibliometric-based Systematic Literature Review (SLR) method is employed to identify, evaluate, and synthesize relevant empirical findings from the reputable Scopus database. The literature search was conducted using a combination of the keywords “audit committee” and “audit report lag.” Of the 64 articles initially identified, 20 articles met the inclusion criteria after a screening process using the PRISMA protocol. The findings indicate that audit report lag is an important indicator of reporting quality, influenced by a combination of firm-level internal factors, auditor characteristics, and governance mechanisms. Several studies position the audit committee as a governance mechanism that affects not only the quality of financial reporting but also the speed with which reports reach the market. The impact of the audit committee on audit report lag is not one-directional: a committee that is “strong but overly busy” may prolong the process, whereas a committee that is independent, expert, focused, and led by a competent chairperson can act as a key catalyst in improving the timeliness of financial reporting.
Co-Authors Afrizal Alfanny Sutika Yuda Argianov Ramadhan Enggar Diah Puspa Arum Fadhilah, Jihan FRIYANI, RITA Gushendarto Isti Fajri Khairunnisa Jenny Liana Kharimah Murni Liver Nando Sng, Evin Marion Attila, Almudatsir muhammad rasyid Nela Safelia Rico Wijaya Z Riski Hernando Velindi Simarmata, Yana Wiwik Tiswiyanti