<![CDATA[Audit delay refers to the time required to complete an audit after a company’s financial year-end. This study reviews prior research on factors associated with audit delay among companies in Indonesia. A literature review approach was used by examining the abstracts and relevant sections of the uploaded studies, which discuss corporate governance, firm size, profitability, solvency, audit firm reputation, audit tenure, auditor opinion, and ownership structure. The reviewed findings indicate that the relationship between these factors and audit delay is not uniform across sectors and research periods. Profitability and audit committee characteristics often show a negative relationship with audit delay, while firm size, solvency, audit tenure, and public accounting firm reputation produce mixed results. Several governance variables, including managerial and institutional ownership, are also found to be insignificant in some studies. These inconsistencies suggest that audit delay is affected by the interaction of company characteristics, governance effectiveness, audit conditions, and the specific sector being studied. This review provides a synthesis of the available findings and identifies the need for further research using consistent variable measurement and broader samples.]]>
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