An empirical invistigation of determinants associated with audit report lag in Jordan

• Main Authors: Aljaaidi, Khaled Salmen, Bagulaidah, Ghassan Saeed, Ismail, Noor Azizi, Fadzil, Faudziah Hanim
• Format: Article
• Language: English
• Published: University of Jordan 2015
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/17331/1/JJBA%20%20963-980.pdf; http://repo.uum.edu.my/17331/; http://journals.ju.edu.jo/JJBA/article/view/10729
• Institution: Universiti Utara Malaysia

This paper examines whether external auditor's reliance on the work of internal audit function and audit committee's characteristics are associated with audit report lag.We posit that an effective audit committee and more reliance on the work of client's internal auditor reduce extern...