مجلة البحوث في العلوم المالية والمحاسبية
Volume 4, Numéro 3, Pages 216-238
2019-12-26
Authors : Dr Khaled Aljaaidi .
This study examines the association of the quality of internal audit function with audit report lag in Jordan. We posit that companies with a high internal audit function quality have a shorter audit report lag. We use a composite measure of internal audit function quality as developed by Prawitt, Smith and Wood (2009) study. Data was obtained from 87 respondents (internal auditors) of listed companies in Amman Stock Exchange in Jordan and annual reports of the respective firms for the year 2009. Ordinary Least Square (OLS) regression analysis shows high quality of internal audit function is associated with shorter audit report lag. The results of this study would be of importance to the Jordanian business market parties and policymakers.
Internal Audit Function Quality; Audit Report Lag; Amman Stock Exchange.
Gourine Abou Bakr Essedik
.
Kidaouene Hadj Kouider
.
pages 424-435.
كبلوتي حمزة
.
شيخي بلال
.
ص 784-803.
Boutrik Souad
.
Meghari Randa
.
Brahiti Ibtisseme
.
pages 184-204.
Hassan Waddah Kamal
.
Nabil Ahmad Senan
.
Khaled Salmen Aljaaidi
.
Ghassan Saeed Bagulaidah
.
pages 250-272.