AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA
Aljaaidi, K., Oilier, W., Bagulaidah, G. (2019). AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA. EKB Journal Management System, 23(3), 206-221. doi: 10.21608/atasu.2019.49538
Khaled Salmon Aljaaidi; Waddah Kamal hlassan Oilier; Ghassan Saeed Bagulaidah. "AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA". EKB Journal Management System, 23, 3, 2019, 206-221. doi: 10.21608/atasu.2019.49538
Aljaaidi, K., Oilier, W., Bagulaidah, G. (2019). 'AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA', EKB Journal Management System, 23(3), pp. 206-221. doi: 10.21608/atasu.2019.49538
Aljaaidi, K., Oilier, W., Bagulaidah, G. AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA. EKB Journal Management System, 2019; 23(3): 206-221. doi: 10.21608/atasu.2019.49538

AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA

الفکر المحاسبى
Article 5, Volume 23, Issue 3, October 2019, Page 206-221  XML PDF (186.43 K)
Document Type: المقالة الأصلية
DOI: 10.21608/atasu.2019.49538
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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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