期刊名称：International Journal of Multicultural and Multireligious Understanding
电子版ISSN：2364-5369
出版年度：2019
卷号：6
期号：1
页码：9-18
DOI：10.18415/ijmmu.v6i1.470
出版社：International journal of multicultural and multireligious understanding
摘要：The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.
关键词：Audit Tenure; Financial Distress; Delay in Publication of Financial Statement
