Related Articles ( audit report lag )
Determinants Impacting Audit Delays: The Case of Saudi Listed Firms
Objectives: We examined the determinants that influence the timeliness of audit reports. Methods: We used 532 observations that were collected over four years (2019 - 2022) from 133 Saudi listed firms, which were analysed using ordinary least squares (OLS) regression and relevant statistical tests (e.g. ...
The Role of Risk Committee and Firm Profitability in Reducing Audit Report Lag: Evidence from Non-Financial Listed Firms in Saudi Arabia
Objectives: This research investigates the influence of having a separate risk committee on audit report lag for non-financial firms in Saudi Arabia and whether firm profitability moderates these effects. Methods: The study develops two regression models to examine the aforementioned relationships for ...