FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2417963684> ?p ?o ?g. }

• W2417963684 endingPage "316" @default.
• W2417963684 startingPage "292" @default.
• W2417963684 abstract "Purpose This paper aims to examine the influence of corporate governance mechanisms on audit delay in companies listed on the Kuwait Stock Exchange (KSE) in 2013. Kuwait has the unusual audit regulation that listed companies must be jointly audited by two independent auditors who both sign the report. Design/methodology/approach Audit delay is measured as the number of days that elapse between the end of the company’s financial year and the date of the audit report. A multivariate regression model analyzes the association between audit delay and six corporate governance mechanisms, namely, joint auditor combination, board size, board independence, role duality, institutional ownership and government ownership. Findings There is a wide range in audit delay among KSE companies, ranging from 7 to 159 days. After controlling for various company characteristics, there is a significant difference in the timeliness of audit reports depending on the combination of auditors: audit delay is significantly reduced when the audit is performed by Big-4 companies. Moreover, companies with larger boards, a greater number of independent directors and separate CEO–chairman roles are more likely to produce timely financial statements. Higher government ownership levels were associated with greater audit delay, while no significant association was found for institutional ownership. These results are robust to a variety of sensitivity checks. Practical implications The findings highlight the effectiveness of corporate governance mechanisms in shaping the timeliness of audit reports; thus, these mechanisms should be taken into account in any regulatory action to reduce audit delay. In addition, the findings of this study provide empirical evidence that can be used by regulators and enforcement bodies in their continued campaigns promoting the role and importance of corporate governance mechanisms in improving the quality and timeliness of financial reporting. Originality/value The study extends the audit delay literature by investigating the issue in a joint audit setting. The empirical evidence shows a wide range of audit delay in KSE-listed companies, which raises questions about the costs and benefits of the joint audit regulation for the length of this period." @default.
• W2417963684 created "2016-06-24" @default.
• W2417963684 creator A5072824637 @default.
• W2417963684 date "2016-07-11" @default.
• W2417963684 modified "2023-10-03" @default.
• W2417963684 title "Corporate governance mechanisms and audit delay in a joint audit regulation" @default.
• W2417963684 cites W143022119 @default.
• W2417963684 cites W1481585273 @default.
• W2417963684 cites W1539476792 @default.
• W2417963684 cites W1541166563 @default.
• W2417963684 cites W1548156481 @default.
• W2417963684 cites W1583654348 @default.
• W2417963684 cites W1603427131 @default.
• W2417963684 cites W1732206276 @default.
• W2417963684 cites W1964590821 @default.
• W2417963684 cites W1969390197 @default.
• W2417963684 cites W1971640772 @default.
• W2417963684 cites W1973093717 @default.
• W2417963684 cites W1990165187 @default.
• W2417963684 cites W2008750536 @default.
• W2417963684 cites W2013389014 @default.
• W2417963684 cites W2015104848 @default.
• W2417963684 cites W2015951105 @default.
• W2417963684 cites W2030896087 @default.
• W2417963684 cites W2033850534 @default.
• W2417963684 cites W2036920076 @default.
• W2417963684 cites W2059520058 @default.
• W2417963684 cites W2064182182 @default.
• W2417963684 cites W2066258297 @default.
• W2417963684 cites W2069791957 @default.
• W2417963684 cites W2070441841 @default.
• W2417963684 cites W2071498136 @default.
• W2417963684 cites W2071892020 @default.
• W2417963684 cites W2073220562 @default.
• W2417963684 cites W2083203734 @default.
• W2417963684 cites W2083717332 @default.
• W2417963684 cites W2090930036 @default.
• W2417963684 cites W2094986582 @default.
• W2417963684 cites W2097737425 @default.
• W2417963684 cites W2106561782 @default.
• W2417963684 cites W2118424021 @default.
• W2417963684 cites W2147733401 @default.
• W2417963684 cites W2158416058 @default.
• W2417963684 cites W2315175093 @default.
• W2417963684 cites W3121172874 @default.
• W2417963684 cites W3122352666 @default.
• W2417963684 cites W3122859634 @default.
• W2417963684 cites W3123947178 @default.
• W2417963684 cites W3124458444 @default.
• W2417963684 cites W3126113241 @default.
• W2417963684 cites W4229938819 @default.
• W2417963684 doi "https://doi.org/10.1108/jfrc-09-2015-0054" @default.
• W2417963684 hasPublicationYear "2016" @default.
• W2417963684 type Work @default.
• W2417963684 sameAs 2417963684 @default.
• W2417963684 citedByCount "28" @default.
• W2417963684 countsByYear W24179636842016 @default.
• W2417963684 countsByYear W24179636842017 @default.
• W2417963684 countsByYear W24179636842018 @default.
• W2417963684 countsByYear W24179636842019 @default.
• W2417963684 countsByYear W24179636842020 @default.
• W2417963684 countsByYear W24179636842021 @default.
• W2417963684 countsByYear W24179636842022 @default.
• W2417963684 countsByYear W24179636842023 @default.
• W2417963684 crossrefType "journal-article" @default.
• W2417963684 hasAuthorship W2417963684A5072824637 @default.
• W2417963684 hasConcept C10138342 @default.
• W2417963684 hasConcept C121955636 @default.
• W2417963684 hasConcept C137725906 @default.
• W2417963684 hasConcept C13896816 @default.
• W2417963684 hasConcept C140181557 @default.
• W2417963684 hasConcept C144133560 @default.
• W2417963684 hasConcept C150130657 @default.
• W2417963684 hasConcept C156223087 @default.
• W2417963684 hasConcept C170856484 @default.
• W2417963684 hasConcept C191602146 @default.
• W2417963684 hasConcept C199521495 @default.
• W2417963684 hasConcept C200870193 @default.
• W2417963684 hasConcept C39389867 @default.
• W2417963684 hasConcept C62190432 @default.
• W2417963684 hasConceptScore W2417963684C10138342 @default.
• W2417963684 hasConceptScore W2417963684C121955636 @default.
• W2417963684 hasConceptScore W2417963684C137725906 @default.
• W2417963684 hasConceptScore W2417963684C13896816 @default.
• W2417963684 hasConceptScore W2417963684C140181557 @default.
• W2417963684 hasConceptScore W2417963684C144133560 @default.
• W2417963684 hasConceptScore W2417963684C150130657 @default.
• W2417963684 hasConceptScore W2417963684C156223087 @default.
• W2417963684 hasConceptScore W2417963684C170856484 @default.
• W2417963684 hasConceptScore W2417963684C191602146 @default.
• W2417963684 hasConceptScore W2417963684C199521495 @default.
• W2417963684 hasConceptScore W2417963684C200870193 @default.
• W2417963684 hasConceptScore W2417963684C39389867 @default.
• W2417963684 hasConceptScore W2417963684C62190432 @default.
• W2417963684 hasIssue "3" @default.
• W2417963684 hasLocation W24179636841 @default.
• W2417963684 hasOpenAccess W2417963684 @default.
• W2417963684 hasPrimaryLocation W24179636841 @default.

• next