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"Financial statement, geographic proximity, and readability footnotes: " by Iman Harymawan, Suham Cahyono et al.

The paper aims to investigate the relationship between geographic proximity and the readability of financial statement footnotes, which are important sources of information for stakeholders before making decisions about the firm. Our study focuses on examining the impact of distance and audit fees on the dynamics of auditor-client relationships when it comes to generating or evaluating complex financial statement footnotes. The sample for this study consists of 1,117 firm-year observations from firms listed on the Indonesia Stock Exchange (IDX) from 2018-2020. We employ fixed-effect regression and selection bias testing to ensure the robustness of the results. The authors find that geographic proximity between auditors and clients has an impact on the readability of financial statement footnotes, particularly when the distance between the client and auditor is closer, which may make it more challenging to read financial statement footnotes. Additionally, the interaction between audit f ....

Indonesia Stock Exchange , Audit Fees , Inancial Statement Footnotes , Eographic Proximity , Ndonesian Settings , Moderating Effect ,

"GEOGRAPHIC PROXIMITY AND AUDIT OUTCOMES IN CASES OF COVID–19 PANDEMIC:" by Iman Harymawan, Raden Roro Widya Ningtyas Soeprajitno et al.

The geographic proximity has faced challenges with the existence of COVID-19 pandemic since 2019. This study aimed to scrutinize the effect of geographic proximity and audit quality by using COVID-19 pandemic as a moderating variable to compare before and after the situation. The samples of this study were Indonesian listed companies from 2018 to 2020 in Indonesia Stock Exchange. This study overcame self-potential selection bias and analyzed using Coarsened Exact Matching and Heckman's 2-Stage Least Square (Heckman 2-SLS). This study found that geographic proximity is significantly associated with the post-pandemic period, whereas geographic proximity did not cause problems before the pandemic. We also provided sufficient evidence of (Coarsened Exact Matching) CEM and Heckman 2-Stage Least Square which found that there were significant and appropriate results of our initial testing. The study implications relate to the auditor to consider pandemic as a factor that has effect on th ....

Square Heckman , Indonesia Stock Exchange , Indonesia Stock , Coarsened Exact Matching , Stage Least Square , Audit In Pandemic Era , Audit Quality , Corporate Governance , Covid 19 , Eographic Proximity , Indonesia Evidence , On Discretionary Accruals ,