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The relationship of audit report delay, auditor competency, audit committee size and meetings with respect to financial performance among listed companies in Sultanate of Oman
Other Title(s)
علاقة تأخر إصدار تقرير مراجع الحسابات الخارجي، و نوعية مراجع الحسابات الخارجي، و حجم واجتماعات لجنة المراجعة مع الأداء المالي للشركات المساهمة المسجلة في سوق مسقط للأوراق المالية
Joint Authors
al-Juaydi, Khalid Salimin
Bajulaydah, Ghassan Said
al-Mutazz, Ihsan
Source
Journal of al-Quds Open University : for Administrative and Economic Research
Issue
Vol. 2, Issue 8 (31 Dec. 2017), pp.21-31, 11 p.
Publisher
al-Quds Open University Deanship of Scientific Research and Graduate Studies
Publication Date
2017-12-31
Country of Publication
Palestine (West Bank)
No. of Pages
11
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims at investigating the relationship of audit report delay, auditor competency, audit committee size and audit committee meetings with financial performance (ROA) among listed companies in Sultanate of Oman for the year 2013.
The final sample in this study consists of 71 companies.
The OLS regression shows that audit report delay is associated negatively with financial performance.
Moreover, audit committee meetings are positively associated with financial performance.
The results of this are of importance to policy-makers at the country and company levels in terms of issues related to financial performance.
Further, the additional evidence provided by this study could be used as a support for the extant empirical research and supporting theory and by the future research to understand more about financial performance issues in Sultanate of Oman in particular and in other Arab countries in general.
American Psychological Association (APA)
Bajulaydah, Ghassan Said& al-Juaydi, Khalid Salimin& al-Mutazz, Ihsan. 2017. The relationship of audit report delay, auditor competency, audit committee size and meetings with respect to financial performance among listed companies in Sultanate of Oman. Journal of al-Quds Open University : for Administrative and Economic Research،Vol. 2, no. 8, pp.21-31.
https://search.emarefa.net/detail/BIM-833828
Modern Language Association (MLA)
Bajulaydah, Ghassan Said…[et al.]. The relationship of audit report delay, auditor competency, audit committee size and meetings with respect to financial performance among listed companies in Sultanate of Oman. Journal of al-Quds Open University : for Administrative and Economic Research Vol. 2, no. 8 (Dec. 2017), pp.21-31.
https://search.emarefa.net/detail/BIM-833828
American Medical Association (AMA)
Bajulaydah, Ghassan Said& al-Juaydi, Khalid Salimin& al-Mutazz, Ihsan. The relationship of audit report delay, auditor competency, audit committee size and meetings with respect to financial performance among listed companies in Sultanate of Oman. Journal of al-Quds Open University : for Administrative and Economic Research. 2017. Vol. 2, no. 8, pp.21-31.
https://search.emarefa.net/detail/BIM-833828
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 29-31
Record ID
BIM-833828