Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi
This research explores the moderating effect of institutional ownership on the relationship between audit committee attributes and audit report lag. The paper sampled data from 102 Saudi non-financial listed firms from 2012 to 2021. The data was analyzed using a fixed effect regression, while the ge...
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| Format: | Article |
| Language: | English |
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SAGE Publishing
2024-04-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440241241171 |