Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality
Purpose This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries. Design/methodology/approach The research study uses a panel data set of 6,084 firm-year observations of nonfinancial fi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/109561/1/109561.pdf |