文章基本信息

标题：Audit Reports Timeliness: Empirical Evidence from Jordan
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作者：Khalid Alkhatib ; Khalid Alkhatib ; Qais Marji 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：1342-1349
DOI：10.1016/j.sbspro.2012.09.229
语种：English
出版社：Elsevier
摘要：AbstractThe completion of the audit report of companies is an important factor in determining the timeliness of company annual reports publication. The aim of this article is to report the results of an empirical investigation of factors that affect the timeli ness of audit report in Jordan. The study sample includes 137 firms listed on the Jordanian Stock Exchange. The findings show that for the services sector profitability ratio, type of audit firm, and company size were negatively correlated with audit timeliness, where leverage was the only variable that has a significant correlation. Comparatively, the results for the industrial sector show that profitability ratio, type of audit firm, company size and leverage were all negatively correlated with audit timeliness. In t erms of contribution, this paper is considered original in significance and it is considered among the first to examine audit reports timeliness in Jordan.
关键词：Audit reports;audit timeliness;Jordan