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A STUDY OF THE DETERMINANTS OF AUDIT REPORT LAG IN THE EGYPTIAN BANKS
| Source: | الفكر المحاسبي |
|---|---|
| Publisher: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| Main Author: | El-Bannany, Magdi (AUTH.) |
| Volume/Issue: | مج10, ع2 |
| Peer Refereed: | Yes |
| Country: |
مصر |
| Date: |
2006
|
| Month: | يونيو |
| Pages: | 57 - 78 |
| ISSN: |
2356-8402 |
| MD No.: | 664694 |
| Content Type: | بحوث ومقالات |
| Database(s): | EcoLink |
| Subjects: | |
| Online Access: |
Number of downloads
28
| Abstract: |
This paper investigates the determinants of the audit report lag in Egyptian banks during the year 2004. On a sample of twenty seven banks listed in the Egyptian Stock Exchange, the regression results show that external auditor type, bank size, audit complexity in terms of the number of branches, audit complexity in terms of diversity level and bank profitability, all have a significant impact on the audit report lag but exceptional items does not |
|---|---|
| ISSN: |
2356-8402 |
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