profitability ERP State-Owned Enterprise enterprise resource planning internal control leverage Audit report lag CSR disclosure Corporate Governance Perception Index Good Corporate Governance Tax consciousness and company size and knowledge and understanding of tax regulations audit committee audit opinion the previous year audit perception gap audit report lag auditor auditor change auditor opinion auditor reputation auditor switching board independence board independence proportion board size committee audit meetings committee audit size concentration of ownership corporate governance mechanism corporate social responsibility (CSR) corporate value debt default disclosure discretionary accruals duties and responsibilites earning per share earnings management financial distress financial ratios firm size firm size going concern opinion industry classification logistic regression media exposure opinion shopping ownership concentration public expectation public knowledge reputable company KAP