How to cite this paper
Borgi, H., Ghardallou, W & AlZeer, M. (2021). The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia.Accounting, 7(6), 1265-1274.
Refrences
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2015). CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?. Managerial Auditing Journal, 30(8/9), 998-1022.
Baatwah, S. R., Ahmad, N., & Salleh, Z. (2018). Audit committee financial expertise and financial reporting timeliness in emerging market: does audit committee chair matter?. Issues in Social and Environmental Accounting, 10(4), 63-85.
Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness. Asian Review of Accounting. 27(2), 273-306.
Bamber, L. S., Jiang, J., & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The accounting review, 85(4), 1131-1162.
Bertrand, M., & Schoar, A. (2003). Managing with style: The effect of managers on firm policies. The Quarterly journal of economics, 118(4), 1169-1208.
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business research, 7(25), 45-56.
Davies, B., & Whittred, G. P. (1980). The association between selected corporate: attributes and timeliness in corporate: reporting: further analysis. Abacus, 16(1), 48-60.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64.
Durand, G. (2019). The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44-75.
Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Francis, J., Huang, A. H., Rajgopal, S., & Zang, A. Y. (2008). CEO reputation and earnings quality. Contemporary Accounting Research, 25(1), 109-147.
Habib, A. (2015). The New C hinese Accounting Standards and Audit Report Lag. International Journal of Auditing, 19(1), 1-14.
Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32-44.
Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International journal of auditing, 23(1), 20-44.
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of management Review, 9(2), 193-206.
Hassan, Y. M. (2016). Determinants of audit report lag: evidence from Palestine. Journal of Accounting in Emerging Economies. 6(1), 13-32.
Hazarika, S., Karpoff, J. M., & Nahata, R. (2012). Internal corporate governance, CEO turnover, and earnings management. Journal of Financial Economics, 104(1), 44-69.
Hussin, W. N. W., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246-266.
Men, L. R., & Tsai, W. H. S. (2016). Public engagement with CEOs on social media: Motivations and relational outcomes. Public Relations Review, 42(5), 932-942.
Pacter, P. (2016). Pocket Guide to IFRS Standards: the global financial reporting language. IFRS Foundation.
Ibrahim, A., Habbash, M., & Hussainey, K. (2019). Corporate governance and risk disclosure: evidence from Saudi Arabia. International Journal of Accounting, Auditing and Performance Evaluation, 15(1), 89-111.
Dellaportas, S., Leung, P., Cooper, B. J., Ika, S. R., & Ghazali, N. A. M. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4),403-424.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and business research, 30(1), 17-28.
Jiang, F., Zhu, B., & Huang, J. (2013). CEO's financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134-145.
Jiang, J. X., Petroni, K. R., & Wang, I. Y. (2010). CFOs and CEOs: Who have the most influence on earnings management?. Journal of Financial Economics, 96(3), 513-526.
Lee, H. Y., & Jahng, G. J. (2008). Determinants of audit report lag: Evidence from Korea-an examination of auditor-related factors. Journal of Applied Business Research (JABR), 24(2), 27-44.
Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.
Mathuva, D. M., Tauringana, V., & Owino, F. J. O. (2019). Corporate governance and the timeliness of audited financial statements. Journal of Accounting in Emerging Economies, 9(4), 473-501.
Nehme, R., Assaker, G., & Khalife, R. (2015). Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect. Corporate Ownership and Control, 12(3), 281-294.
Ocak, M., & Ozden, E. A. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research (JABR), 34(2), 277-294.
Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies. 9(1), 34-55.
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191-210.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit committee financial expertise and audit report lag: Malaysia further insight. Asian Journal of Accounting and Governance, 8, 137-150.
Salehi, M., Bayaz, M. L. D., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311-328.
Shen, Y. (2021). CEO characteristics: a review of influential publications and a research agenda. Accounting & Finance, 61(1), 361-385.
Sellami, Y. M., & Borgi, H. (2020). Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 81-107.
Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87.
Swanson, Z., & Zhang, Y. (2018). Do covenant violations affect audit report timeliness?. International Journal of Accounting, Auditing and Performance Evaluation, 14(1), 1-23.
Vafeas, N. (2009). Is accounting education valued by the stock market? Evidence from corporate controller appointments. Contemporary Accounting Research, 26(4), 1143-1174.
Shandwick. (2012). The social CEO: Executives tell all. Retrieved from http://www.webershandwick.com/uploads/news/files/Social-CEO-Study.pdf [Google Scholar]
Baatwah, S. R., Ahmad, N., & Salleh, Z. (2018). Audit committee financial expertise and financial reporting timeliness in emerging market: does audit committee chair matter?. Issues in Social and Environmental Accounting, 10(4), 63-85.
Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness. Asian Review of Accounting. 27(2), 273-306.
Bamber, L. S., Jiang, J., & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The accounting review, 85(4), 1131-1162.
Bertrand, M., & Schoar, A. (2003). Managing with style: The effect of managers on firm policies. The Quarterly journal of economics, 118(4), 1169-1208.
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business research, 7(25), 45-56.
Davies, B., & Whittred, G. P. (1980). The association between selected corporate: attributes and timeliness in corporate: reporting: further analysis. Abacus, 16(1), 48-60.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64.
Durand, G. (2019). The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44-75.
Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Francis, J., Huang, A. H., Rajgopal, S., & Zang, A. Y. (2008). CEO reputation and earnings quality. Contemporary Accounting Research, 25(1), 109-147.
Habib, A. (2015). The New C hinese Accounting Standards and Audit Report Lag. International Journal of Auditing, 19(1), 1-14.
Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32-44.
Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International journal of auditing, 23(1), 20-44.
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of management Review, 9(2), 193-206.
Hassan, Y. M. (2016). Determinants of audit report lag: evidence from Palestine. Journal of Accounting in Emerging Economies. 6(1), 13-32.
Hazarika, S., Karpoff, J. M., & Nahata, R. (2012). Internal corporate governance, CEO turnover, and earnings management. Journal of Financial Economics, 104(1), 44-69.
Hussin, W. N. W., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246-266.
Men, L. R., & Tsai, W. H. S. (2016). Public engagement with CEOs on social media: Motivations and relational outcomes. Public Relations Review, 42(5), 932-942.
Pacter, P. (2016). Pocket Guide to IFRS Standards: the global financial reporting language. IFRS Foundation.
Ibrahim, A., Habbash, M., & Hussainey, K. (2019). Corporate governance and risk disclosure: evidence from Saudi Arabia. International Journal of Accounting, Auditing and Performance Evaluation, 15(1), 89-111.
Dellaportas, S., Leung, P., Cooper, B. J., Ika, S. R., & Ghazali, N. A. M. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4),403-424.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and business research, 30(1), 17-28.
Jiang, F., Zhu, B., & Huang, J. (2013). CEO's financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134-145.
Jiang, J. X., Petroni, K. R., & Wang, I. Y. (2010). CFOs and CEOs: Who have the most influence on earnings management?. Journal of Financial Economics, 96(3), 513-526.
Lee, H. Y., & Jahng, G. J. (2008). Determinants of audit report lag: Evidence from Korea-an examination of auditor-related factors. Journal of Applied Business Research (JABR), 24(2), 27-44.
Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.
Mathuva, D. M., Tauringana, V., & Owino, F. J. O. (2019). Corporate governance and the timeliness of audited financial statements. Journal of Accounting in Emerging Economies, 9(4), 473-501.
Nehme, R., Assaker, G., & Khalife, R. (2015). Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect. Corporate Ownership and Control, 12(3), 281-294.
Ocak, M., & Ozden, E. A. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research (JABR), 34(2), 277-294.
Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies. 9(1), 34-55.
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191-210.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit committee financial expertise and audit report lag: Malaysia further insight. Asian Journal of Accounting and Governance, 8, 137-150.
Salehi, M., Bayaz, M. L. D., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311-328.
Shen, Y. (2021). CEO characteristics: a review of influential publications and a research agenda. Accounting & Finance, 61(1), 361-385.
Sellami, Y. M., & Borgi, H. (2020). Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 81-107.
Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87.
Swanson, Z., & Zhang, Y. (2018). Do covenant violations affect audit report timeliness?. International Journal of Accounting, Auditing and Performance Evaluation, 14(1), 1-23.
Vafeas, N. (2009). Is accounting education valued by the stock market? Evidence from corporate controller appointments. Contemporary Accounting Research, 26(4), 1143-1174.
Shandwick. (2012). The social CEO: Executives tell all. Retrieved from http://www.webershandwick.com/uploads/news/files/Social-CEO-Study.pdf [Google Scholar]