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Husna Roza

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Open access Oct 2026

Audit delay across ASEAN-5 economies: The role of audit characteristics, corporate governance, and institutional context

Type of article: Research ArticleAbstractThis study aims to investigate the determinants of audit delay among real estate and property companies listed on ASEAN stock exchanges during the 2020–2025 period. Although the timely issuance of financial reports is important for attracting investor confidence and helping firm...

Elvira Luthan, Fina Adelia, Husna Roza · 0 citations

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