Audit Committee Activity and Audit Report Lag in Saudia Arabia
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Aljaaidi, Khaled Salmon (Author) |
| مؤلفين آخرين: | Bagulaidah, Ghassan Saeed (Co-Author), Omer, Waddah Kamal Hassan (Co-Author) |
| المجلد/العدد: | مج23, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الصفحات: | 1 - 15 |
| DOI: |
10.21608/ATASU.2019.49538 |
| ISSN: |
2356-8402 |
| رقم MD: | 1034292 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Committee Activity | Audit Report Lag | Saudi Arabia
|
| رابط المحتوى: |
عدد مرات التحميل
22
| المستخلص: |
This paper examines whether audit committee activity is associated with audit report lag We posit that an effective audit committee reduces Qtcrnal audit efforts, thus reducing audit report lag. Data was obtained from 573 listed companies in Saudi Stock Exchange (Tadawul) for the years 2007-2011. A pooled OLS regression analysis shows that, an active audit committee (more independent members with frequent meetings) is associated with shorter audit report lag. The outcomes of this study have significant implications to the auditor independent issues in the setting of Saudi Arabia. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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Understanding the Representation of Audit Reports in Saudi Arabia
بواسطة: Al Tayari, Abd Allah Mohammed منشور: (2012) -
Timeliness Versus Faithful Representation: The Trade-off between Audit Report Lag and Subsequent Events Review
بواسطة: Kamal, Nesma Mohamed Mohamed منشور: (2019) -
The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study
بواسطة: Wahdan, Mohamed Ali منشور: (2023) -
The Influence of Internal Audit Function Quality, Audit Committee Effectiveness on the Audit Report Lag: Empirical Evidence from Jordan
بواسطة: Al Jaaidi, Khaled Salmen منشور: (2019) -
Effect of Corporate Characteristics on the Audit Report Lag "ARL": An Empirical Investigation
بواسطة: El-Tahan, Samar Yousry Moustafa منشور: (2019)
