The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

The company's financial performance for each period is always reported in the form of audited reports, especially companies listed on Indonesia Stock Exchange (IDX). In submission audit report, there a time difference between end fiscal year and date issuance which called report lag. factors that affect lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) Public Acco...

The purpose of the study is to explore any nexus between Amman Stock Exchange (ASE) governance required disclosures based on auditors' determinants audit reporting lag (ARL) construct an integrated financial report (IFR). study's are revealed by terms meetings, number members, opinion, and type company. Meanwhile total assets bank performance indicated non-audit affecting disclosure IFR. hypoth...

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) provide empirical evidence whether selection industry-specialized auditors partners with specific workloads can weaken this relationship.Method: research was conducted using moderated regression analysis. Selection sample purposive sampling method, from all public listed companies durin...

We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression ...

We examine the association between audit report lag (ARL) and managerial entrenchment using data spanning 2008-2016. use regression analysis obtained from publicly available sources to construct our sample consisting of 5,155 firm-year observations 807 unique firms investigate whether behavior entrenched managers influences time it takes auditors complete an audit. The length annual is most cri...