IDEAS home Printed from https://ideas.repec.org/a/ids/afasfa/v11y2021i1p81-103.html
   My bibliography  Save this article

The nexus between reducing audit report lags and divining integrated financial report governance disclosures: should ASE directives be more conspicuous?

Author

Listed:
  • Madher E. Hamdallah
  • Anan F. Srouji
  • Suzan R. Abed

Abstract

The purpose of the study is to explore any nexus between Amman Stock Exchange (ASE) governance required disclosures based on auditors' determinants on the audit reporting lag (ARL) to construct an integrated financial report (IFR). The study's audit determinants are revealed by terms of audit meetings, number of audit members, audit opinion, and type of audit company. Meanwhile total assets and bank performance indicated any non-audit determinants affecting the disclosure of IFR. The hypothesised paradigm is tested to pursue nexuses between the endogenous and exogenous variables for the years 2014, 2015 and 2016. Multivariate analysis revealed a positive nexus between the exogenous variables in the model as a whole and ARL. However, a negative influence of the audit committee number of meetings and type of audit opinion performed on ARL. Meanwhile, audit committee meetings and type of audit company had a positive effect on the ARL, all with significant nexuses.

Suggested Citation

  • Madher E. Hamdallah & Anan F. Srouji & Suzan R. Abed, 2021. "The nexus between reducing audit report lags and divining integrated financial report governance disclosures: should ASE directives be more conspicuous?," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 11(1), pages 81-103.
    • Handle: RePEc:ids:afasfa:v:11:y:2021:i:1:p:81-103
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=111807
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:afasfa:v:11:y:2021:i:1:p:81-103. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=214 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.