The role of big 4 audit firms in the reduction of audit report delay in Saudi Arabia : empirical evidence
Other Title(s)
دور أفضل مكاتب التدقيق العالمية الأربعة في التقليل من تأخر إصدار تقرير مراجع الحسابات الخارجي في المملكة العربية السعودية : دراسة تطبيقية
Joint Authors
al-Juaydi, Khalid Salimin
Umar, Waddah Kamal Hasan
Sinan, Nabil Ahmad
Ba Julaydah, Ghassan Said
Source
Issue
Vol. 2, Issue 4 (30 Sep. 2018), pp.250-272, 23 p.
Publisher
University of Ghardaia Faculty of Economic and Commercial and Management Sciences
Publication Date
2018-09-30
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Abstract EN
This paper examines whether audit quality is associated with audit report lag.
We posit that hiring a Big 4 audit firm reduces external audit report lag.
Data was obtained from 82 listed companies in Saudi Stock Exchange (Tadawul) for the year 2013.
An OLS regression analysis shows that, audit quality is associated negatively with shorter audit report lag.
The outcomes of this study have significant implications to the auditor independent issues in the setting of Saudi Arabia
American Psychological Association (APA)
al-Juaydi, Khalid Salimin& Sinan, Nabil Ahmad& Umar, Waddah Kamal Hasan& Ba Julaydah, Ghassan Said. 2018. The role of big 4 audit firms in the reduction of audit report delay in Saudi Arabia : empirical evidence. Journal of Economic Additions،Vol. 2, no. 4, pp.250-272.
https://search.emarefa.net/detail/BIM-978864
Modern Language Association (MLA)
Ba Julaydah, Ghassan Said…[et al.]. The role of big 4 audit firms in the reduction of audit report delay in Saudi Arabia : empirical evidence. Journal of Economic Additions Vol. 2, no. 4 (Sep. 2018), pp.250-272.
https://search.emarefa.net/detail/BIM-978864
American Medical Association (AMA)
al-Juaydi, Khalid Salimin& Sinan, Nabil Ahmad& Umar, Waddah Kamal Hasan& Ba Julaydah, Ghassan Said. The role of big 4 audit firms in the reduction of audit report delay in Saudi Arabia : empirical evidence. Journal of Economic Additions. 2018. Vol. 2, no. 4, pp.250-272.
https://search.emarefa.net/detail/BIM-978864
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 262-272
Record ID
BIM-978864