How to cite this paper
Al-Araj, R. (2023). Characteristics of ACs and their impact on the period of issuing the auditor’s report: An Empirical study on Jordanian public shareholding companies.Uncertain Supply Chain Management, 11(2), 503-512.
Refrences
Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1).
Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An international perspective on audit report lag: A synthesis of the literature and opportunities for future research. International Journal of Auditing, 21(1), 100-127.
Adediran, S. A., Alade, S. O., & Oshode, A. A. (2013). Reliability of FR and companies attribute: The Nigerian experience. Research Journal of Finance and Accounting, 4(16), 108-114.
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86.
Alkelani, S. N. Z., Hussin, W. N. W., & Salim, B. (2020). The relationship between the characteristics of a risk management committee and the issuance of a modified audit opinion in the Jordanian context. Asian Journal of Accounting and Finance, 2(2), 52-73.
Alkilani, S. Z., Hussin, W. N. W., & Salim, B. (2019). Impact of ownership characteristics on modified audit opinion in Jordan. International Journal of Accounting, Finance and Risk Management, 4(3), 71.
Atiase, R. K., Bamber, L. S., & Tse, S. (1989). Timeliness of FR, the firm size effect, and stock price reactions to annual earnings announcements. Contemporary Accounting Research, 5(2), 526-552.
Baatwah, S. R., Ahmad, N., & Salleh, Z. (2018). AC financial expertise and FR timeliness in emerging market: does AC chair matter?. Issues in Social and Environmental Accounting, 10(4), 63-85.
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2015). Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. International Journal of Accounting, Auditing and Performance Evaluation, 11(3-4), 312-337.
Bhuiyan, M. B. U., & D’Costa, M. (2020). AC ownership and audit report lag: evidence from Australia. International Journal of Accounting & Information Management, 28(1), 96-125.
Cai, C. X., Hillier, D., Tian, G., & Wu, Q. (2015). Do ACs reduce the agency costs of ownership structure? Pacific-Basin Finance Journal, 35, 225-240.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
Deloitte, (2018). The role of the AC. Center for Board Effectiveness. April 2018.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of political economy, 88(2), 288-307.
Furqaan, A., Annuar, H. A., Hamdan, H., & Rashid, H. M. A. (2019). Overlapping memberships on the audit and other board committees: Impacts on FR quality. Asian Journal of Accounting Perspectives, 12(1), 49-77.
Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between ACs and the internal audit function and its impact on FR quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197-213.
Ghafran, C., & Yasmin, S. (2018). AC chair and FR timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24.
Ghafran, C., O'Sullivan, N., & Yasmin, S. (2022). When does AC busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation, 47, 100467.
Gibson, C. H. (2012). FR and analysis. Cengage Learning.
Hashim, U. J., & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of AC among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
Ika, S. R., & Ghazali, N. A. M. (2012). AC effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and business research, 30(1), 17-28.
Januarti, I. (2020). The relationship between AC effectiveness and audit fees: Insights from Indonesia. Journal of Asian Finance, Economics and Business, 7(7), 179-185.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate Governance (pp. 77-132). Gower.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385-421.
Kusnadi, Y., Leong, K. S., Suwardy, T., & Wang, J. (2016). ACs and FR quality in Singapore. Journal of business ethics, 139(1), 197-214.
Maranjory, M., & Kouchaki Tajani, M. (2022). AC characteristics and audit report lag: evidence from the Iran. Big Data and Computing Visions, 2(1), 49-60.
Marei, A. (2022). The effect of e-procurement on financial performance: Moderating the role of competitive pressure. Uncertain Supply Chain Management, 10(3), 855-866.
Marei, A., Abou-Moghli, A., Shehadeh, M., Salhab, H., & Othman, M. (2023). Entrepreneurial competence and information technology capability as indicators of business success. Uncertain Supply Chain Management, 11(1), 339-350.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on customer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Mironiuc, M., Carp, M., & Chersan, I. C. (2015). The relevance of FR on the performance of quoted Romanian companies in the context of adopting the IFRS. Procedia Economics and Finance, 20, 404-413.
Nazieh Ezata, A., Bekheetb, M. N., Abulailac, M. D., & Aljuwaief, H. F. (2021). The Association Between Audit Report Lag and Audit Quality, And AC In The Saudi Arabia Context. Elementary Education Online, 20(6), 1522-1522.
Qushtom, T. F. A., Al-Fasfus, F. S., Alshawahneh, H. M. I., & Marei, A. (2023). Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520-Analytical Procedures-on the Quality of Auditors’ Reports in Jordan. In International Conference on Business and Technology (pp. 1395-1404). Springer, Cham
Raweh, N. A. M., Kamardin, H., & Malik, M. (2019). AC characteristics and audit report lag: evidence from Oman. International Journal of Accounting and FR, 9(1), 152-169.
Revsine, L., Collins, D. W., Johnson, W. B., Mittelstaedt, F., & Soffer, L. C. (2012). FR and analysis. McGraw Hill.
Rusmanto, T., & Herlina, M. (2020). The relationship between corporate governance and audit report lag: Evidence from Indonesian. PalArch's Journal of Archaeology of Egypt/Egyptology, 17(7), 3003-3013.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). AC Financial Expertise and Audit Report Lag: Malaysia Further Insight. Asian Journal of Accounting & Governance, 8.
Shukeri, S. N., & Islam, M. A. (2012). The determinants of audit timeliness: Evidence from Malaysia. Journal of Applied Sciences Research, 8(7), 3314-3322.
Singh, H., Sultana, N., Islam, A., & Singh, A. (2022). Busy auditors, FR timeliness and quality. The British Accounting Review, 101080.
Sudradjat, S., & Mai, M. U. (2022). Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange. Journal of Accounting Research, Organization and Economics, 5(2), 124-135.
Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). AC characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87.
Šušak, T. (2020). The effect of regulatory changes on relationship between earnings management and FR timeliness: The case of COVID-19 pandemic·. Zbornik Radova Ekonomski Fakultet u Rijeka, 38(2), 453-473.
Umobong, A. A., & Choba, P. H. (2016). Audit and Compensation Committee Overlap and FR Quality of Firms. International Journal of Business & Law Research, 4(4), 76-87.
Velte, P. (2017). Do overlapping audit and compensation committee memberships contribute to better FR quality? Empirical evidence for the German two-tier system. International Journal of Economics and Accounting, 8(3-4), 196-214.
Wan-Hussin, W. N., & Bamahros, H. M. (2013). Do investment in and the sourcing arrangement of the internal audit function affect audit delay? Journal of Contemporary Accounting & Economics, 9(1), 19-32.
Widjaja, C. C., & Feliana, Y. K. (2022). Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018-2020. Jurnal Dinamika Akuntansi, 14(1), 54-65.
Zaid Alkilani, S., Wan Hussin, W. N., & Salim, B. (2019). The influence of AC characteristics on modified audit opinion in Jordan. Journal of Finance and Accounting, 7(3), 95-106.
Zare Bahnamiri, M. J., & Hasankhani, F. (2021). Auditor Characteristics and Audit Report Lag: A Meta-Analysis. Accounting and Auditing Review, 28(4), 664-690.
Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An international perspective on audit report lag: A synthesis of the literature and opportunities for future research. International Journal of Auditing, 21(1), 100-127.
Adediran, S. A., Alade, S. O., & Oshode, A. A. (2013). Reliability of FR and companies attribute: The Nigerian experience. Research Journal of Finance and Accounting, 4(16), 108-114.
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86.
Alkelani, S. N. Z., Hussin, W. N. W., & Salim, B. (2020). The relationship between the characteristics of a risk management committee and the issuance of a modified audit opinion in the Jordanian context. Asian Journal of Accounting and Finance, 2(2), 52-73.
Alkilani, S. Z., Hussin, W. N. W., & Salim, B. (2019). Impact of ownership characteristics on modified audit opinion in Jordan. International Journal of Accounting, Finance and Risk Management, 4(3), 71.
Atiase, R. K., Bamber, L. S., & Tse, S. (1989). Timeliness of FR, the firm size effect, and stock price reactions to annual earnings announcements. Contemporary Accounting Research, 5(2), 526-552.
Baatwah, S. R., Ahmad, N., & Salleh, Z. (2018). AC financial expertise and FR timeliness in emerging market: does AC chair matter?. Issues in Social and Environmental Accounting, 10(4), 63-85.
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2015). Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. International Journal of Accounting, Auditing and Performance Evaluation, 11(3-4), 312-337.
Bhuiyan, M. B. U., & D’Costa, M. (2020). AC ownership and audit report lag: evidence from Australia. International Journal of Accounting & Information Management, 28(1), 96-125.
Cai, C. X., Hillier, D., Tian, G., & Wu, Q. (2015). Do ACs reduce the agency costs of ownership structure? Pacific-Basin Finance Journal, 35, 225-240.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
Deloitte, (2018). The role of the AC. Center for Board Effectiveness. April 2018.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of political economy, 88(2), 288-307.
Furqaan, A., Annuar, H. A., Hamdan, H., & Rashid, H. M. A. (2019). Overlapping memberships on the audit and other board committees: Impacts on FR quality. Asian Journal of Accounting Perspectives, 12(1), 49-77.
Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between ACs and the internal audit function and its impact on FR quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197-213.
Ghafran, C., & Yasmin, S. (2018). AC chair and FR timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24.
Ghafran, C., O'Sullivan, N., & Yasmin, S. (2022). When does AC busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation, 47, 100467.
Gibson, C. H. (2012). FR and analysis. Cengage Learning.
Hashim, U. J., & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of AC among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
Ika, S. R., & Ghazali, N. A. M. (2012). AC effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and business research, 30(1), 17-28.
Januarti, I. (2020). The relationship between AC effectiveness and audit fees: Insights from Indonesia. Journal of Asian Finance, Economics and Business, 7(7), 179-185.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate Governance (pp. 77-132). Gower.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385-421.
Kusnadi, Y., Leong, K. S., Suwardy, T., & Wang, J. (2016). ACs and FR quality in Singapore. Journal of business ethics, 139(1), 197-214.
Maranjory, M., & Kouchaki Tajani, M. (2022). AC characteristics and audit report lag: evidence from the Iran. Big Data and Computing Visions, 2(1), 49-60.
Marei, A. (2022). The effect of e-procurement on financial performance: Moderating the role of competitive pressure. Uncertain Supply Chain Management, 10(3), 855-866.
Marei, A., Abou-Moghli, A., Shehadeh, M., Salhab, H., & Othman, M. (2023). Entrepreneurial competence and information technology capability as indicators of business success. Uncertain Supply Chain Management, 11(1), 339-350.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on customer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Mironiuc, M., Carp, M., & Chersan, I. C. (2015). The relevance of FR on the performance of quoted Romanian companies in the context of adopting the IFRS. Procedia Economics and Finance, 20, 404-413.
Nazieh Ezata, A., Bekheetb, M. N., Abulailac, M. D., & Aljuwaief, H. F. (2021). The Association Between Audit Report Lag and Audit Quality, And AC In The Saudi Arabia Context. Elementary Education Online, 20(6), 1522-1522.
Qushtom, T. F. A., Al-Fasfus, F. S., Alshawahneh, H. M. I., & Marei, A. (2023). Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520-Analytical Procedures-on the Quality of Auditors’ Reports in Jordan. In International Conference on Business and Technology (pp. 1395-1404). Springer, Cham
Raweh, N. A. M., Kamardin, H., & Malik, M. (2019). AC characteristics and audit report lag: evidence from Oman. International Journal of Accounting and FR, 9(1), 152-169.
Revsine, L., Collins, D. W., Johnson, W. B., Mittelstaedt, F., & Soffer, L. C. (2012). FR and analysis. McGraw Hill.
Rusmanto, T., & Herlina, M. (2020). The relationship between corporate governance and audit report lag: Evidence from Indonesian. PalArch's Journal of Archaeology of Egypt/Egyptology, 17(7), 3003-3013.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). AC Financial Expertise and Audit Report Lag: Malaysia Further Insight. Asian Journal of Accounting & Governance, 8.
Shukeri, S. N., & Islam, M. A. (2012). The determinants of audit timeliness: Evidence from Malaysia. Journal of Applied Sciences Research, 8(7), 3314-3322.
Singh, H., Sultana, N., Islam, A., & Singh, A. (2022). Busy auditors, FR timeliness and quality. The British Accounting Review, 101080.
Sudradjat, S., & Mai, M. U. (2022). Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange. Journal of Accounting Research, Organization and Economics, 5(2), 124-135.
Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). AC characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87.
Šušak, T. (2020). The effect of regulatory changes on relationship between earnings management and FR timeliness: The case of COVID-19 pandemic·. Zbornik Radova Ekonomski Fakultet u Rijeka, 38(2), 453-473.
Umobong, A. A., & Choba, P. H. (2016). Audit and Compensation Committee Overlap and FR Quality of Firms. International Journal of Business & Law Research, 4(4), 76-87.
Velte, P. (2017). Do overlapping audit and compensation committee memberships contribute to better FR quality? Empirical evidence for the German two-tier system. International Journal of Economics and Accounting, 8(3-4), 196-214.
Wan-Hussin, W. N., & Bamahros, H. M. (2013). Do investment in and the sourcing arrangement of the internal audit function affect audit delay? Journal of Contemporary Accounting & Economics, 9(1), 19-32.
Widjaja, C. C., & Feliana, Y. K. (2022). Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018-2020. Jurnal Dinamika Akuntansi, 14(1), 54-65.
Zaid Alkilani, S., Wan Hussin, W. N., & Salim, B. (2019). The influence of AC characteristics on modified audit opinion in Jordan. Journal of Finance and Accounting, 7(3), 95-106.
Zare Bahnamiri, M. J., & Hasankhani, F. (2021). Auditor Characteristics and Audit Report Lag: A Meta-Analysis. Accounting and Auditing Review, 28(4), 664-690.