Timeliness of financial reporting: Evidence from UAE

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Timeliness of financial reporting: Evidence from UAE

The objective of this study is to examine the extent of audit report lag (ARL) in the United Arab Emirates (UAE). The ARL is well defined in the literature as the number of days between the date of the financial year end and the date of the audit report. The data of the study consists of 298 observa...

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Bibliographic Details
Main Authors:	Al-Muzaiqer, Mohammed Ali Hussein, Ahmad, Maslina, Abdul Hamid, Fatima
Format:	Proceeding Paper
Language:	English
Published:	2016
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/51996/ http://irep.iium.edu.my/51996/6/51996.pdf

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