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Cogent Business & Management Volume 10, 2023 - Issue 1

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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy

Anas Rasheed Bajary1 Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, MalaysiaCorrespondence[email protected]

https://orcid.org/0000-0002-9072-0911 View further author information

Rohami Shafie1 Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, MalaysiaView further author information

Azharudin Ali2 Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, MalaysiaView further author information

Article: 2178360 | Received 19 Jan 2023, Accepted 06 Feb 2023, Published online: 26 Feb 2023

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https://doi.org/10.1080/23311975.2023.2178360
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Eko Suwardi & Arfah Habib Saragih. (2023) The effect of tax risk on audit report delay: Empirical evidence from Indonesia. Cogent Business & Management 10:1.
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Ardianto Ardianto, Nadia Anridho, Agnes Aurora Ngelo, Wulandari Fitri Ekasari & Imran Haider. (2023) Internal audit function and investment efficiency: Evidence from public companies in Indonesia. Cogent Business & Management 10:2.
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Hamid Ghazi H Sulimany. (2023) Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis. Cogent Business & Management 10:2.
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ALI K.A. Mousa, Nor Laili Hassan & Kashan Pirzada. (2023) Board governance mechanisms and liquidity creation: Empirical evidence from GCC banking sector. Cogent Business & Management 10:3.
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