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All Journal Binus Business Review Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat Aliansi : Jurnal Manajemen dan Bisnis Journal Of Human And Education (JAHE) The Es Accounting and Finance West Science Accounting and Finance
Laela Lanjarsih
Perbanas Institute
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Binus Business Review

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Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption? Rizal Mawardi; Laela Lanjarsih
Binus Business Review Vol. 11 No. 3 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i3.6338

Abstract

The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatoryIFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence,and monitoring intensity. As a result, these individual differences were likely to be reflected in audit delay infinancial reporting decisions. Using firm data levels between 2008 and 2016 with multivariate regression, theresearch provided empirical evidence supporting the hypothesis that the characteristics of CEO and audit feeswere the determinants of audit delay. There are several findings. First, the financial expertise of the CEO has moresignificant percentages in mandatory IFRS adoption than voluntary IFRS adoption. It is associated with a shorterdelay. Second, having a female CEO and appointing a female and minority CEO will increase the likelihood thatfirms will issue financial reports more timely. Third, higher audit fees in mandatory than voluntary IFRS adoptioncan decrease audit delay.
Co-Authors Afifah, Rizky Nur Annathasia Puji Erasashanti Djoko Hanantijo Fardiman, Fardiman Hanantijo, Gerardus Michael Djoko Inung Wijayanti Nugrahanti, Trinandani Prasetya Primadonna Ratna Mutumanikam Ratna, Primadonna Ritha, Henny Rizal Mawardi Siregar, Ernisa Siti Safaria Taufiq Akbar Taufiq Akbar Trinandari Prasetya Nugrahanti