Title: Financial and organisational determinants of audit delay: evidence from fraud, firm characteristics, and auditor size

Authors: Shavira Chairania; Niki Lukviarman; Erna Setiany

Addresses: Faculty of Economics and Business, Andalas University, Limau Manis, Kec. Pauh, Kota Padang, Sumatera Barat, 25175, Indonesia ' Faculty of Economics and Business, Andalas University, Limau Manis, Kec. Pauh, Kota Padang, Sumatera Barat, 25175, Indonesia ' Faculty of Economics and Business, Universitas Mercu Buana, Jl. Meruya Selatan 1, Kembangan, DKI Jakarta, 11650, Indonesia

Abstract: This study seeks to empirically examine the relationship between financial statement fraud, company size, profitability, and public accountant size in relation to audit delays in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. The investigation was conducted using documentation and study methodologies literature. Samples were collected through purposive sampling based on specific criteria established by researchers, encompassing 128 companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study's results demonstrate that both company size and public accounting firms (PAFs) substantially affect the mitigation of audit delays. The aspects of financial statement fraud and profitability do not significantly influence audit delay. This outcome indicates that the intricacy of the companies and the resources of the public accounting company are pivotal in the completion of the audit report.

Keywords: audit delay; financial statement fraud; company size; profitability; auditor size.

DOI: 10.1504/IJTGM.2026.155759

International Journal of Trade and Global Markets, 2026 Vol.22 No.3/4, pp.252 - 259

Received: 29 Oct 2024
Accepted: 01 Aug 2025
Published online: 13 Aug 2026 *

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