Hodaed Alsheikh, Awatif; Hodaed Alsheikh, Warda - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 firm-year observations from 140...