Islam, Md Shariful; FARAH, NUSRAT; McCumber, William R.; … - 2023
We investigate the effects of Audit Committee (AC) networks on the timeliness of financial reporting. Using a sample of 2,198 firms for the period 2002 to 2017, we find that firms led by well-connected ACs have lower audit lag, earnings announcement lag, and filing (10-K) lag. This timeliness is...