The impact of audit-related factors on audit report lag for the Egyptian listed non-financial companies
| المصدر: | مجلة كلية التجارة للبحوث العلمية |
|---|---|
| الناشر: | جامعة الإسكندرية - كلية التجارة |
| المؤلف الرئيسي: | Ezat, Amr Nazier Mahmoud (Author) |
| المجلد/العدد: | مج52, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | يوليو |
| الصفحات: | 1 - 39 |
| DOI: |
10.21608/ACJ.2015.63939 |
| ISSN: |
1110-7588 |
| رقم MD: | 992840 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
Few studies investigated the determinants of audit report lag in Egypt. This study extends the prior studies by examining the influence of "auditrelated factors", namely audit firm industry specialization, audit tenure, audit fees and joint audit on audit report lag for the Egyptian listed non-financial companies covering the period 2011- 20-13. The results indicate that on average, the sampled companies consume 77 days from the end of balance sheet date to the signed audit report date. In addition, by running Ordinary Least Square (OLS) regression analysis, the fin-dings reveal that, while company size, lever-age and qualified auditor report associate positively to a report lag, audit fees, joint audit, audit firm industry specialization, managerial ownership and government ownership associate negatively. Based on the limited literature addressed auditor-related factors in the Egyptian environment, the current study would hold a contribution in terms of investigating the impact of such factors on audit report lag in focused companies. |
|---|---|
| ISSN: |
1110-7588 |
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