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Sponsored AI Networking Cookbook: Practical recipes for AI-assisted network automation and development AI Networking Cookbook: Practical recipes for AI-assisted network automation and development

Author

E. Puspitasari

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Aug 2026

THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private secto...

Nurbaiti Nurbaiti, Artie Arditha Rachman, Lihan Rini Puspo Wijaya et al. · 0 citations
Open access Aug 2026

Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these...

Elita Wulandari, Lihan Rini Puspo Wijaya, E. Puspitasari et al. · 0 citations

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