References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1981Auditor size and audit quality5,862 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 1994Agency Theory and the Internal Audit360 cited
• 1991An Examination of Audit Delay: Further Evidence from New Zealand333 cited
• 2007Auditor specialization, perceived audit quality, and audit fees in the local government audit market193 cited
• 2011Agency theory and managerial ownership: evidence from Malaysia148 cited
• 2008Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness110 cited
• 2009Auditor tenure, auditor specialization, and information asymmetry94 cited
• 2002An examination of municipal audit delay82 cited
• 2012Effects of municipal, auditing and political factors on audit delay72 cited
• 2000An empirical analysis of auditor report timing by large municipalities70 cited
• 2011PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI48 cited
• 2002The effect of seasonal variations in auditor workload on local government audit fees and audit delay43 cited
• 1996