Sulimany, Hamid Ghazi H. - In: Cogent business & management 10 (2023) 2, pp. 1-19
This study investigates the impact of ownership structure on firms' audit report lag. The research sampled 102 Saudi non-financial listed companies' data from 2012 to 2021. The data was analysed using a generalised method of moments (GMM) framework. The findings significantly suggest that as...