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What is Audit Lag about?

This study examines the impact of audit committee (AC) member and chair busyness on audit report lag (ARL) in Saudi non-financial firms from 2018 to 2021, using a sample of 515 firm-year observations. The findings indicate that both the busyness of AC members and chairs significantly increase ARL, highlighting the importance of their roles in timely financial information disclosure. The results are relevant for regulators, policymakers, and auditors, and may also apply to other Gulf Cooperation Council (GCC

Author

tvu858797

Language

EN