Baatwah, Saeed Rabea; Salleh, Zalailah; Stewart, Jenny - In: Asian Review of Accounting 27 (2019) 2, pp. 273-306
Purpose: The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other...