Determinants of Audit Quality and the Moderating Role of the Audit Committee (Empirical Study of Consumer Goods Manufacturing Companies Listed on the IDX, 2022–2024)
Background: Reliable external auditing supports credible financial reporting by reducing informational imbalances between companies and their stakeholders. Audit outcomes may vary with the time needed to complete the engagement, the auditor's expertise, the opinion issued in the previous year, and the strength of inter...