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Research Article 


The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie..

Abstract
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.

Key words: audit report lag, audit quality


 
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How to Cite this Article
Pubmed Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. EEO. 2021; 20(6): 1522-1540. doi:10.17051/ilkonline.2021.06.152


Web Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. http://ilkogretim-online.org//?mno=136977 [Access: October 31, 2021]. doi:10.17051/ilkonline.2021.06.152


AMA (American Medical Association) Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. EEO. 2021; 20(6): 1522-1540. doi:10.17051/ilkonline.2021.06.152



Vancouver/ICMJE Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. EEO. (2021), [cited October 31, 2021]; 20(6): 1522-1540. doi:10.17051/ilkonline.2021.06.152



Harvard Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie. (2021) The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. EEO, 20 (6), 1522-1540. doi:10.17051/ilkonline.2021.06.152



Turabian Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. 2021. The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. Elementary Education Online, 20 (6), 1522-1540. doi:10.17051/ilkonline.2021.06.152



Chicago Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. "The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context." Elementary Education Online 20 (2021), 1522-1540. doi:10.17051/ilkonline.2021.06.152



MLA (The Modern Language Association) Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie.. "The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context." Elementary Education Online 20.6 (2021), 1522-1540. Print. doi:10.17051/ilkonline.2021.06.152



APA (American Psychological Association) Style

Amr nazieh Ezat, Mohamed Nazmy Bekheet, Maher Diab Abulaila, Abdallah Ammar Hendaoui, Fathi abdelrahman ahmed faramawi, Hadeel Fouad Aljuwaie. (2021) The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context. Elementary Education Online, 20 (6), 1522-1540. doi:10.17051/ilkonline.2021.06.152








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