Audit committee quality and audit report lag: the role of mandatory adoption of IFRS in Saudi companies

Mahfod Aldoseri · Nasr Taha Hassan · Magdy Melegy Abdul Hakim Melegy

24 citations0/0 files storedAccounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies. Based on a Saudi sample of 388 firm-year observations from 2015 to 2018, the Poisson regression analysis shows that among audit committee characteristics, only audit committee financial experience significantly influences the timing of financial reporting. The result indicates a weak influence of audit committees on timeliness of financial reporting, which is consistent with the results of most of previous studies. On the other hand, the results show a strong impact of the adoption of IFRS on the context of that relationship, where the results show the impact of IFRS on audit report lag, audit committee quality and the association between them.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 24 citations exist upstream.

Cited by

2023Does Audit Committee Busyness Impact Audit Report Lag?2023Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency 2024The moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag

Imported from OpenAlex (CC0) — nothing here is generated.