volume 30, issue 8/9, P998-1022 2015
DOI: 10.1108/maj-09-2014-1097
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Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad

Abstract: Purpose – This paper aims to hypothesise that demographic characteristics of managers play a significant role in performing their duties amongst which is financial reporting. This study aims to examine whether CEO characteristics, namely, tenure and financial expertise, are associated with audit report timeliness. Design/methodology/approach – Data from companies listed on the Oman capital market between 2007 and 2011 and…

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