Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025)
This study investigates the effects of audit fee, audit committee, and firm age on audit delay, with firm size serving as a moderating variable in conventional commercial banks in Indonesia and Singapore during the 2021–2025 period. A quantitative approach with a causal-associative design was employed. The population c...