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Digitalization of Financial Statement through XBRL Adoption on Timeliness of Financial Reporting with Audit Committee as Moderating Variable

Kevin Deniswara, Michael Saputera, Sartia Faharuddin. Digitalization of Financial Statement through XBRL Adoption on Timeliness of Financial Reporting with Audit Committee as Moderating Variable. In Proceedings of the 2022 4th International Conference on E-Business and E-Commerce Engineering, EBEE 2022, Plymouth, United Kingdom, December 14-16, 2022. pages 113-119, ACM, 2022. [doi]

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