文章基本信息

标题：The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context
本地全文：下载
作者：Amr nazieh Ezat ; Mohamed Nazmy Bekheet ; Maher Diab Abulaila 等
期刊名称：Ilköğretim Online/Elementary Education Online
印刷版ISSN：1305-3515
电子版ISSN：1305-3515
出版年度：2021
卷号：20
期号：6
页码：1522-1540
DOI：10.17051/ilkonline.2021.06.152
语种：English
出版社：Öğretmen Eğitimi Akademisi
摘要：This study aims to investigate the association between audit report lag and audit quality for the Saudi listed non-financial firms in 2018. By measuring audit quality withaudit reputation and audit firm specialization, the findings indicate that Saudi listed firms take on average, 74 days to issue their audit reportfrom the end of balance sheet date to the signed audit report date. Moreover, the empirical findings illustrate that audit reputation, audit firm specialization, and Audit committee financial expertise are associated negatively at different significant levels. Based on the limited literature examined audit reputation, audit firm specialization and audit committee in the Saudi environment, the current study would add a contribution by exploring the impact of such factors on audit report lag in one of the Gulf countries, namely Saudi Arabia..
关键词：audit report lag;audit qualit