Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis
AbstractThis study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. The data was analysed using a generalised method of moments (GMM) framework. The findings significantly suggest that as...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2229105 |