The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market
One important factor for those who use financial reports to make decisions is the timing of an audit report’s distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates the c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2444553 |
| _version_ | 1826923216115859456 |
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| author | Osama Abouelela Ahmed Diab Safaa Saleh |
| author_facet | Osama Abouelela Ahmed Diab Safaa Saleh |
| author_sort | Osama Abouelela |
| collection | DOAJ |
| description | One important factor for those who use financial reports to make decisions is the timing of an audit report’s distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates the complex relationship between auditor tenure and audit report lag (ARL) in Egypt. While prior research has explored this relationship, this study offers novel insights by examining the moderating roles of auditor industry specialization (AISPEC) and audit committee effectiveness (ACeffect). By employing a panel data regression with firm fixed effects on a sample of 105 non-financial firms listed on the Egyptian Stock Exchange from 2017 to 2022, this research offers novel insights. We find that auditor tenure significantly and negatively impacts ARL, yet this effect is contingent upon the auditor’s industry specialization and the audit committee’s effectiveness (ACeffect). These findings contribute to the relatively limited body of literature on auditing in Egypt, particularly regarding the determinants of ARL. Finally, findings have significant practical implications for various stakeholders involved in the financial reporting process, including auditors, audit committees, regulators and investors and creditors. |
| first_indexed | 2025-02-17T14:21:53Z |
| format | Article |
| id | doaj.art-82fd8a93fc7049cb83cfe3bb0df7f0ed |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2025-02-17T14:21:53Z |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-82fd8a93fc7049cb83cfe3bb0df7f0ed2024-12-23T13:24:45ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2024.2444553The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging marketOsama Abouelela0Ahmed Diab1Safaa Saleh2Accounting Department, Imam Muhammad Ibn Saud Islamic University (IMSIU), Riyadh, Saudi ArabiaAccounting Department, Prince Sultan University, Riyadh, Saudi ArabiaFaculty of Business, Alexandria University, Alexandria, EgyptOne important factor for those who use financial reports to make decisions is the timing of an audit report’s distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates the complex relationship between auditor tenure and audit report lag (ARL) in Egypt. While prior research has explored this relationship, this study offers novel insights by examining the moderating roles of auditor industry specialization (AISPEC) and audit committee effectiveness (ACeffect). By employing a panel data regression with firm fixed effects on a sample of 105 non-financial firms listed on the Egyptian Stock Exchange from 2017 to 2022, this research offers novel insights. We find that auditor tenure significantly and negatively impacts ARL, yet this effect is contingent upon the auditor’s industry specialization and the audit committee’s effectiveness (ACeffect). These findings contribute to the relatively limited body of literature on auditing in Egypt, particularly regarding the determinants of ARL. Finally, findings have significant practical implications for various stakeholders involved in the financial reporting process, including auditors, audit committees, regulators and investors and creditors.https://www.tandfonline.com/doi/10.1080/23311975.2024.2444553Auditor tenureaudit report lagauditor industry specializationaudit committeeEgyptAccounting |
| spellingShingle | Osama Abouelela Ahmed Diab Safaa Saleh The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market Cogent Business & Management Auditor tenure audit report lag auditor industry specialization audit committee Egypt Accounting |
| title | The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market |
| title_full | The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market |
| title_fullStr | The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market |
| title_full_unstemmed | The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market |
| title_short | The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market |
| title_sort | determinants of the relationship between auditor tenure and audit report lag evidence from an emerging market |
| topic | Auditor tenure audit report lag auditor industry specialization audit committee Egypt Accounting |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2024.2444553 |
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