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Author

Kennardi Tanujaya

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Open access Jul 2026

The effect of key audit matters on the audit report lag: moderate of audit specialization

Purpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship. Methodology/approach: This study employed a causal method with a quantitative approach. The sample size was 621 companies listed on the Indonesia...

Kennardi Tanujaya, Supriyanto, Colleen Cendana Tok · 0 citations

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