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The purpose of this research was to examine the moderating effect of audit firm type on the relationship between good corporate governance (CG) and audit report lag. The 2,121 data was collected from the annual reports of companies listed on The Stock Exchange of Thailand between 2012 and 2016. This study included independent variables relating to CG characteristics consisted of 1) board committee characteristics including size, independence, duality, and number of meetings, 2) audit committee characteristics including size, financial or accounting expertise, number of meetings, and 3) disclosure and transparency. Moreover, this study used type of audit firm (Big 4 and Non-Big 4) as a moderating variable. A multiple regression analysis indicated that BIG 4 audit firms strengthened the negative relationship between board size and audit report lag, compared to Non-Big 4 audit firms.
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