id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-908	Tomasila, Brandon Christian; Pangaribuan, Hisar	The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag	2023	12	.pdf	application/pdf	5269	267	44	A larger audit committee size may reduce audit report lag by enhancing oversight of the preparation of audit reports and minimizing errors in financial statements. Furthermore, the research concluded that audit committee number does not have a substantial impact on audit report lag among manufacturing and transportation companies Recorded on the IDX in 2020-2021.	cache/ijtc-908.pdf	txt/ijtc-908.txt