Effect of Corporate Characteristics on the Audit Report Lag "ARL": An Empirical Investigation
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | El-Tahan, Samar Yousry Moustafa (Author) |
| مؤلفين آخرين: | Abdel Fattah, Mohamed (Advisor) |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | أكتوبر |
| الصفحات: | 583 - 590 |
| ISSN: |
2636-2562 |
| رقم MD: | 1066889 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Report Lag | Audit Delay | Timeliness | Audit Practice | Financial Reporting | Egypt | Audit Opinion | Company Size | Ownership Structure and CEO Duality
|
| رابط المحتوى: |
عدد مرات التحميل
16
| المستخلص: |
Audit report lag (ARL) is the time required to complete the audit and issue the audit report. This timing is very important as it was found that it has an effect on the stock market and stock prices. This study identified a matrix of company characteristics and audit-firm characteristics. The company characteristics include company size, number of subsidiaries, type of business sector, ownership concentration, CEO duality, profitability (ROA and EPS), leverage and liquidity, and the audit-related factors include type of audit firm and audit opinion. The researcher developed a regression model for 114 firm-year observations for companies listed in EGX 50 from 2014 to 2016. The regression analysis results showed that type of audit firm, type of audit opinion, company size, CEO duality, ownership concentration and liquidity significantly affect ARL. The adjusted R-squared indicate that 25 per cent of the variation in the dependent variable in the regression model is explained by variations in the independent variables. |
|---|---|
| ISSN: |
2636-2562 |
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