دراسة و اختبار العلاقة بين القدرة الإدارية و فترة تأخير تقرير مراقب الحسابات : دليل من الشركات غير المالية المقيدة بالبورصة المصرية

Abstract EN

This research study and test the relationship between the managerial ability of executives and the audit report lag using the full historical annual financial statements.

A literature review is used for hypothesis development.

Then, we conducting an applied study to test the hypothesis using a sample of 40 listed non-financial companies on the Egyptian Stock Exchange during the period from 2013 to 2018, with a total number of 240 observations.

The results showed a significant negative impact of the managerial ability of the executives on the audit report lag.

The results also indicated that the audit report lag is not related to both the size of the audit client's firm and the audit firm.

However, the audit report lag is found to be positively and significantly related to the firm's financial leverage.

The results of the sensitivity analysis showed a significant negative impact of the managerial ability of executives on the audit report lag using the full historical annual financial statements.

Further, this impact was not different according to the scale of the audit report lag.

The results of the additional analysis also revealed that the audit report lag is positively and significantly related to the outcome of the firm's business (loss), while it is not related to the end date of the fiscal year.