AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA | ||
| الفکر المحاسبى | ||
| Article 5, Volume 23, Issue 3, October 2019, Pages 206-221 PDF (186.43 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2019.49538 | ||
| Authors | ||
| Khaled Salmon Aljaaidi1; Waddah Kamal hlassan Oilier2; Ghassan Saeed Bagulaidah1 | ||
| 1College of Administrative Sciences Hadhramuat University, Republic of Yemen | ||
| 2Faculty of Administrative Science University of Aden | ||
| Abstract | ||
| This paper examines whether audit committee activity is associated with audit report lag We posit that an effective audit committee reduces Qtcrnal audit efforts, thus reducing audit report lag. Data was obtained from 573 listed companies in Saudi Stock Exchange (Tadawul) for the years 2007-2011. A pooled OLS regression analysis shows that, an active audit committee (more independent members with frequent meetings) is associated with shorter audit report lag. The outcomes of this study have significant implications to the auditor independent issues in the setting of Saudi Arabia. | ||
| Keywords | ||
| audit committee activity; audit report lag; Saudi Arabia | ||
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