The impact of audit-related factors on audit report lag for the Egyptian listed non-financial-companies

Abstract EN

Few studies investigated tiie determinants of audit report lag in Egypt.

This study extends the prior studies by examining the influence of “auditrel-ated factors”, namely audit firm, industry specialization, audit tenure, audit fees and joint audit on audit ’.eport lag for the Egyptian listed non-financial companies covering the period 201 1-2013 TIk- results indicate that on average, the sampled companies consunie 77 days iVom the end of balance bhcei dale to the signed audit rcporl date.

In addition, by running Ordinary Least Square (OL.S) regression analysis, tlie findings reveal that, while company size, leverage and qunliflcd auditor report associate p^)si^ively to a report lag, audit fees.

Joint audit, audit firm industry specialization.

managerial ownership and government ownership associate negatively.

Based on the limited' literature addressed auditor-related factors in the Egyptian environment, the current study would hold a contribution in terms of investigating the impact of such factors on audit report lag in focused companies.