Al-Ebel, Abood; Baatwah, Saeed Rabea; Mahfoudh Abdul … - In: Cogent business & management 7 (2020) 1, pp. 1-29
Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the … effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds … associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders …