Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance
This study provides empirical evidence on how chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure and...
| Main Authors: | , , |
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| Format: | Article |
| Published: |
Inderscience Publishers
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/113919/ |
| _version_ | 1848866357030944768 |
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| author | Khan, Faisal Abdul-Hamid, Mohamad Ali Saidin, Saidatunur Fauzi |
| author_facet | Khan, Faisal Abdul-Hamid, Mohamad Ali Saidin, Saidatunur Fauzi |
| author_sort | Khan, Faisal |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study provides empirical evidence on how chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure and duality increase ARL in GCC economies. Additionally, we find that the effect of CEO-tenure on ARL is curtailed when board independence is stronger, whereas the effect of CEO duality is unchanged by board independence. Further, the impact of CEO power on ARL remains unchanged when there is a gender-diverse board. However, gender diversity curtails the positive impact of CEO power (CEO-tenure and CEO duality) on ARL only when female representation is two or more on the corporate board. In brief, our study identifies CEO power and corporate governance as previously unrecognised determinants of ARL in GCC economies. |
| first_indexed | 2025-11-15T14:19:19Z |
| format | Article |
| id | upm-113919 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:19:19Z |
| publishDate | 2024 |
| publisher | Inderscience Publishers |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1139192025-01-13T03:33:34Z http://psasir.upm.edu.my/id/eprint/113919/ Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance Khan, Faisal Abdul-Hamid, Mohamad Ali Saidin, Saidatunur Fauzi This study provides empirical evidence on how chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure and duality increase ARL in GCC economies. Additionally, we find that the effect of CEO-tenure on ARL is curtailed when board independence is stronger, whereas the effect of CEO duality is unchanged by board independence. Further, the impact of CEO power on ARL remains unchanged when there is a gender-diverse board. However, gender diversity curtails the positive impact of CEO power (CEO-tenure and CEO duality) on ARL only when female representation is two or more on the corporate board. In brief, our study identifies CEO power and corporate governance as previously unrecognised determinants of ARL in GCC economies. Inderscience Publishers 2024-07-31 Article PeerReviewed Khan, Faisal and Abdul-Hamid, Mohamad Ali and Saidin, Saidatunur Fauzi (2024) Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance. Global Business and Economics Review, 31 (2). pp. 181-202. ISSN 1097-4954; eISSN: 1745-1329 https://www.inderscienceonline.com/doi/abs/10.1504/GBER.2024.140234 10.1504/GBER.2024.140234 |
| spellingShingle | Khan, Faisal Abdul-Hamid, Mohamad Ali Saidin, Saidatunur Fauzi Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title | Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title_full | Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title_fullStr | Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title_full_unstemmed | Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title_short | Does CEO power affect audit's report lag in the Gulf Cooperation Council economies? the curtailing role of corporate governance |
| title_sort | does ceo power affect audit's report lag in the gulf cooperation council economies? the curtailing role of corporate governance |
| url | http://psasir.upm.edu.my/id/eprint/113919/ http://psasir.upm.edu.my/id/eprint/113919/ http://psasir.upm.edu.my/id/eprint/113919/ |