H Social Sciences (General) leverage corporate governance profitability ERP State-Owned Enterprise corporate governance mechanism earnings management enterprise resource planning financial distress firm performance internal control Audit report lag CSR disclosure Consumers of Internet Banking Corporate Governance Corporate Governance Perception Index Corporate governance Corporate values Environmental disclosure Financing decision Firm Fundamental Good Corporate Governance HF5601 Accounting HJ Public Finance Investment decision Managerial ownership Market beta Perceived Credibility ROE TAM Framework Tax consciousness Tobin’s Q. agency problem agency problems agency theory and company size and knowledge and understanding of tax regulations and ownership mechanism audit committe audit committee audit committees audit firm specilaization of manufacturing audit opinion the previous year audit perception gap audit report lag audit report lag (ARL) audit tenure auditor auditor change