Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

Purpose This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries. Design/methodology/approach The research study uses a panel data set of 6,084 firm-year observations of nonfinancial fi...

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Bibliographic Details
Main Authors: Khan, Faisal, Abdul-Hamid, Mohamad Ali, Fauzi Saidin, Saidatunur, Hussain, Shatha
Format: Article
Language:English
Published: Emerald 2023
Online Access:http://psasir.upm.edu.my/id/eprint/109561/1/109561.pdf
http://psasir.upm.edu.my/id/eprint/109561/
https://www.emerald.com/insight/content/doi/10.1108/JFRA-03-2023-0113/full/html
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Institution: Universiti Putra Malaysia
Language: English

Internet

http://psasir.upm.edu.my/id/eprint/109561/1/109561.pdf
http://psasir.upm.edu.my/id/eprint/109561/
https://www.emerald.com/insight/content/doi/10.1108/JFRA-03-2023-0113/full/html

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