Audit Reports Timeliness: Empirical Evidence from Jordan

Alkhatib, Khalid; Marji, Qais

doi:10.1016/j.sbspro.2012.09.229

Cited by 71 publications

(102 citation statements)

References 22 publications

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“…The result shows that there is a positive relationship between the financial leverage and audit report lag. This is similar to Alkhatib & Marji (2012) [8], who find a significant relationship between financial leverage and audit report lag. The result suggests that the auditors will audit higher financial leverage companies more carefully to ensure the accuracy of the audit reports.…”

Section: Discussionsupporting

confidence: 83%

“…Prior research found that financial leverage is positively associated with audit report lag (Alkhatib & Marji, 2012) [8]. It is more risky to run a business if a company with higher financial ratio.…”

Section: Financial Leverage and Audit Report Lagmentioning

confidence: 99%

“…Alkhatib and Marji (2012) [8] investigated audit reports timeliness from 137 firms listed on the Jordanian Stock Exchange. For the services sector, they found that leverage, profitability ratio, and company sizes have no association with audit timeliness.…”

Section: Literature Reviewmentioning

confidence: 99%

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An Empirical Analysis on the Determinants of Audit Report Lag

Hsu¹

2017

dtssehs

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Section: Discussionsupporting

confidence: 83%

Section: Financial Leverage and Audit Report Lagmentioning

confidence: 99%

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An Empirical Analysis on the Determinants of Audit Report Lag

Hsu¹

2017

dtssehs

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“…Specifically, firms operating in the service sector with large scale, high proportion of liquidity, high composition of independent directors and many members in the board will disclose information of financial reports timelier online. Alkhatib and Marji (2012) focused on studying the factors that affect the timeliness of the audit reports of 137 companies listed in the Jordanian stock market in 2010. The study concluded that the rate of profits, the kind of audit company and company size in service companies are not related to the timeliness of audit while financial leverage has relationships with important implications for the timeliness of audit.…”

Section: Research Overviewmentioning

confidence: 99%

The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam

Hung

Phuong

2018

Asian Economic and Financial Review

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Article History JEL Classification:M40, M419. This paper studies the factors affecting the timeliness of financial reports (FR) of enterprises in Vietnam. This research uses panel data with 1070 observations, at 214 companies listed on Vietnam's stock market in the period 2012 -2016. Retrieved results using the GLS method shows that there are 04 independent variables, including consolidated financial reports (CON), the audit firm (AUDIT), profitability (ROA) and the size of the business (SIZE) with relation to the timeliness of financial reports and statistical significance. There are two factors, including financial leverage (LV) and industry (INDUSTRY) which do not affect the timeliness of financial reports. In addition, the research results show that there are differences and statistical meanings in the publishing time of different types and starting times of financial reports. Based on those results, the authors have proposed a suggestion to boost the timeliness of FR.Contribution/ Originality: This study uses new estimation methodology, GLS method analysis to measure the factors affecting the timeliness of financial reports. Applying these exhaustive empirical methods result in: including consolidated financial reports, the audit firm, profitability and the size of the business with relation to the timeliness of financial reports.

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“…Thus, this is quite suitable in the Jordanian context. Jordan is considered as one of competing and stable countries in the region due to its highly safety and stability (Alkhatib & Marji, 2012).…”

Section: Firm Performancementioning

confidence: 99%

Corporate Governance Mechanisms and Jordanian Companies' Financial Performance

Alabdullah¹,

Yahya²,

Ramayah³

2014

ASS

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Previous studies in the literature review that dealt with corporate governance have recently witnessed significant growth that led to some new trends. The purpose of the current paper is to significantly contribute to such trends through investigating and analyzing the effect of corporate governance mechanisms on firm's financial performance for a sample consisting of industrial and service companies in Jordan. The current study examined cross sectional data through 109 companies (industrial and service companies). The study uses the annual reports for the fiscal year 2011 of the most active Jordanian companies in order to examine the predictions of corporate governance effects on financial performance. This cross sectional study tested all hypotheses of the study and used statistical software, SPSS 20, to analyze data. The findings indicated that board size has a negative association with firm financial performance. Furthermore, the empirical investigations for the current study revealed that the presence of independent directors in the board is not associated with financial performance. Likewise, the result showed that CEO duality has no impact on firm financial performance. From developed and developing countries' perspective, the current paper uniquely contributes to the literature that dealt with corporate governance and firm performance throughout introducing a market share variable as a measurement to represent firm's financial performance. In doing so, the paper is the first of its kind to provide new insights on the relationship between corporate governance and firm performance. It therefore provides a new indicator considered as extending for prior research in this discipline as, to the best of researcher's knowledge; no prior work has been done in both developed and developing economies including Jordan. The study provides empirical evidence to the academic, policy makers and all beneficiary parties of stakeholders in the Middle East, specifically Jordan.

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Audit Reports Timeliness: Empirical Evidence from Jordan

Cited by 71 publications

References 22 publications

An Empirical Analysis on the Determinants of Audit Report Lag

An Empirical Analysis on the Determinants of Audit Report Lag

The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam

Corporate Governance Mechanisms and Jordanian Companies' Financial Performance

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