Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

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Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

Purpose This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries. Design/methodology/approach The research study uses a panel data set of 6,084 firm-year observations of nonfinancial fi...

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Bibliographic Details
Main Authors:	Khan, Faisal, Abdul-Hamid, Mohamad Ali, Fauzi Saidin, Saidatunur, Hussain, Shatha
Format:	Article
Language:	English
Published:	Emerald 2023
Online Access:	http://psasir.upm.edu.my/id/eprint/109561/ http://psasir.upm.edu.my/id/eprint/109561/1/109561.pdf

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