Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect'
Audit procedures are considered to be an external governance mechanism tool used by shareholders from an agency theory perspective. The empirical model is constructed to assess the theoretical and statistical relationship between audit lag and corporate governance characteristics over a period of fo...
محفوظ في:
| المؤلف الرئيسي: | |
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| مؤلفون آخرون: | , |
| التنسيق: | article |
| منشور في: |
2015
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| الوصول للمادة أونلاين: | http://hdl.handle.net/10725/5537 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/profile/Rabih_Nehme/publication/282179545_Dynamics_of_audit_lag_-_Board_of_directors_and_audit_committees'_effect/links/573c222c08ae9f741b2e11ca.pdf |
| الوسوم: |
إضافة وسم
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| _version_ | 1864513477336367104 |
|---|---|
| author | Assaker, Guy |
| author2 | Nehme, Rabih Khalife, Rita |
| author2_role | author author |
| author_facet | Assaker, Guy Nehme, Rabih Khalife, Rita |
| author_role | author |
| dc.creator.none.fl_str_mv | Assaker, Guy Nehme, Rabih Khalife, Rita |
| dc.date.none.fl_str_mv | 2015 2017-04-11T11:45:37Z 2017-04-11T11:45:37Z 2017-04-11 |
| dc.identifier.none.fl_str_mv | 1810-3057 http://hdl.handle.net/10725/5537 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 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/profile/Rabih_Nehme/publication/282179545_Dynamics_of_audit_lag_-_Board_of_directors_and_audit_committees'_effect/links/573c222c08ae9f741b2e11ca.pdf |
| dc.language.none.fl_str_mv | en |
| dc.relation.none.fl_str_mv | Corporate Ownership and control |
| dc.rights.*.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.title.none.fl_str_mv | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| dc.type.none.fl_str_mv | Article info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article |
| description | Audit procedures are considered to be an external governance mechanism tool used by shareholders from an agency theory perspective. The empirical model is constructed to assess the theoretical and statistical relationship between audit lag and corporate governance characteristics over a period of four years (for FTSE 350 companies excluding financial institutions between 2007 and 2010). This paper studies the effect of corporate governance mechanisms, board of directors and audit committee, on audit report lag. The importance of this research comes from the few studies conducted regarding the relationship between corporate governance and audit report lag. It is crucial to understand the determinants o |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LAURepo_b67f1f8bb73cee29b3a88f9897dd1200 |
| identifier_str_mv | 1810-3057 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 |
| language_invalid_str_mv | en |
| network_acronym_str | LAURepo |
| network_name_str | Lebanese American University repository |
| oai_identifier_str | oai:laur.lau.edu.lb:10725/5537 |
| publishDate | 2015 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect'Assaker, GuyNehme, RabihKhalife, RitaAudit procedures are considered to be an external governance mechanism tool used by shareholders from an agency theory perspective. The empirical model is constructed to assess the theoretical and statistical relationship between audit lag and corporate governance characteristics over a period of four years (for FTSE 350 companies excluding financial institutions between 2007 and 2010). This paper studies the effect of corporate governance mechanisms, board of directors and audit committee, on audit report lag. The importance of this research comes from the few studies conducted regarding the relationship between corporate governance and audit report lag. It is crucial to understand the determinants oPublishedN/A2017-04-11T11:45:37Z2017-04-11T11:45:37Z20152017-04-11Articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article1810-3057http://hdl.handle.net/10725/5537Nehme, R., Assaker, G., & Khalife, R. (2015). Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect'. Corporate Ownership and control, 12(3), 281-294http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttps://www.researchgate.net/profile/Rabih_Nehme/publication/282179545_Dynamics_of_audit_lag_-_Board_of_directors_and_audit_committees'_effect/links/573c222c08ae9f741b2e11ca.pdfenCorporate Ownership and controlinfo:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/55372021-03-19T09:10:11Z |
| spellingShingle | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' Assaker, Guy |
| status_str | publishedVersion |
| title | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| title_full | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| title_fullStr | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| title_full_unstemmed | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| title_short | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| title_sort | Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' |
| url | http://hdl.handle.net/10725/5537 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/profile/Rabih_Nehme/publication/282179545_Dynamics_of_audit_lag_-_Board_of_directors_and_audit_committees'_effect/links/573c222c08ae9f741b2e11ca.pdf |