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September 10, 2025Financial and credit activity problems of theory and practiceOpen Access

Audit Delay in the Agency Context: Profitability, Corporate Social Responsibility, Intellectual Capital, and Tax Avoidance

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Authors

MYMuhammad YusufUniversity of BahrainTITubagus IsmailIndonesia Open UniversityMTMuhamad TaqiWeatherford College

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Overview

Quantitative analysis reveals that CSR and intellectual capital reduce audit delay, indicating agency theory implications.

Key Points

  • Companies with strong leverage, CSR, and intellectual capital complete audits more promptly, reducing audit delay.
  • Analysis of 95 observations revealed that leverage and CSR significantly impact audit efficiency while profitability does not.
  • Panel data regression was used to analyze factors influencing audit delay across companies listed on the Jakarta Islamic Index.
  • Findings suggest that promoting CSR and intellectual capital can enhance corporate governance and reporting transparency.

Cite This Study

Yusuf et al. (2025) studied this question.

synapsesocial.com/papers/68c1dda254b1d3bfb60fc69dhttps://doi.org/10.55643/fcaptp.4.63.2025.4812
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Financial Transparency at Stake: Unraveling the Determinants of Audit Delay2025
  2. 2Analysis of Audit Delay Based on Financial Statement Ratios in Indonesian Companies2024
  3. 3The Influence of Multiple Directorship, Auditor Reputation, and Company Performance on Audit Delay (A Study on Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period)2025
  4. 4Determinants of Audit Delay: The Influence of Internal and External Factors on the Company2025
  5. 5The Effect of Audit Tenure, Profitability, and Solvency on Audit Delay in Banking Companies Listed on the Indonesia Stock Exchange2025