Industry expertise on audit committee and audit report timeliness

Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualiﬁcation for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and mainl...

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Autores principales:	Nahla Abdulrahman Mohammed Raweh, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, Mazrah Malek
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	audit committee industry expertise financial expertise audit report timeliness audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/908fd009546e4519926c4e7473672d92
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spelling	oai:doaj.org-article:908fd009546e4519926c4e7473672d922021-12-02T17:01:03ZIndustry expertise on audit committee and audit report timeliness2331-197510.1080/23311975.2021.1920113https://doaj.org/article/908fd009546e4519926c4e7473672d922021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1920113https://doaj.org/toc/2331-1975Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualiﬁcation for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and mainly explores the effect of AC industry expertise on audit report timeliness by supporting AC financial expertise. The study used a sample from a unique setting and pooled regression analysis, and the study reveals that AC financial expertise is not associated with reducing audit report delay. More significantly, it documents that a reduction delay in audit reporting, improving audit timeliness, is more apparent when the members’ industry expertise level enhances AC’s financial expertise members. This study also records that AC members with financial expertise and industry expertise are strongly associated with decreasing the audit report delay. Financial expertise is associated with a shorter audit report delay in the subgroup of industry expertise. Overall, this study highlights the added value of industry expertise with financial expertise in improving audit committees’ effectiveness in the context of timely reporting.Nahla Abdulrahman Mohammed RawehAbdulwahid Ahmed Hashed AbdullahHasnah KamardinMazrah MalekTaylor & Francis Grouparticleaudit committeeindustry expertisefinancial expertiseaudit report timelinessaudit risk and effortBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	audit committee industry expertise financial expertise audit report timeliness audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	audit committee industry expertise financial expertise audit report timeliness audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70 Nahla Abdulrahman Mohammed Raweh Abdulwahid Ahmed Hashed Abdullah Hasnah Kamardin Mazrah Malek Industry expertise on audit committee and audit report timeliness
description	Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualiﬁcation for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and mainly explores the effect of AC industry expertise on audit report timeliness by supporting AC financial expertise. The study used a sample from a unique setting and pooled regression analysis, and the study reveals that AC financial expertise is not associated with reducing audit report delay. More significantly, it documents that a reduction delay in audit reporting, improving audit timeliness, is more apparent when the members’ industry expertise level enhances AC’s financial expertise members. This study also records that AC members with financial expertise and industry expertise are strongly associated with decreasing the audit report delay. Financial expertise is associated with a shorter audit report delay in the subgroup of industry expertise. Overall, this study highlights the added value of industry expertise with financial expertise in improving audit committees’ effectiveness in the context of timely reporting.
format	article
author	Nahla Abdulrahman Mohammed Raweh Abdulwahid Ahmed Hashed Abdullah Hasnah Kamardin Mazrah Malek
author_facet	Nahla Abdulrahman Mohammed Raweh Abdulwahid Ahmed Hashed Abdullah Hasnah Kamardin Mazrah Malek
author_sort	Nahla Abdulrahman Mohammed Raweh
title	Industry expertise on audit committee and audit report timeliness
title_short	Industry expertise on audit committee and audit report timeliness
title_full	Industry expertise on audit committee and audit report timeliness
title_fullStr	Industry expertise on audit committee and audit report timeliness
title_full_unstemmed	Industry expertise on audit committee and audit report timeliness
title_sort	industry expertise on audit committee and audit report timeliness
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/908fd009546e4519926c4e7473672d92
work_keys_str_mv	AT nahlaabdulrahmanmohammedraweh industryexpertiseonauditcommitteeandauditreporttimeliness AT abdulwahidahmedhashedabdullah industryexpertiseonauditcommitteeandauditreporttimeliness AT hasnahkamardin industryexpertiseonauditcommitteeandauditreporttimeliness AT mazrahmalek industryexpertiseonauditcommitteeandauditreporttimeliness
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Industry expertise on audit committee and audit report timeliness

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