Audit Committee Attributes and Timeliness of Corporate Financial Reports

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Date

2022

Journal Title

Journal ISSN

Volume Title

Type

Other

Publisher

MSA Accounting Graduation Projects - MSA Library

Series Info

Accounting Graduation Project 2020- 2022;

Doi

Scientific Journal Rankings

Abstract

This study examines the impact of Audit committee attributes on the timeliness of corporate financial reports. The study uses a sample of firms listed in EGX100 for year (2016-2019). To test the research hypotheses, descriptive analysis, person’s correlation and regression analysis are used. Result show that audit committee gender affects timeliness of financial reports. However, audit committee size, meeting and independence have no effect on timeliness of financial reports.

Description

Keywords

university of modern sciences and arts, MSA university, October university for modern sciences and arts, جامعة أكتوبر للعلوم الحديثة و الأداب, Audit committee attributes, Timeliness of financial reports, Audit report lag.

Citation

Faculty Of Management Graduation Project 2020 - 2022