Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief Execut...

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Autores principales:	Abood Al-Ebel, Saeed Baatwah, Mahfoudh Al-Musali
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	religiosity accounting expertise audit report lag ceo audit committee chair audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/abb3d3fe3ade41fd876bd356736a2b8f
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spelling	oai:doaj.org-article:abb3d3fe3ade41fd876bd356736a2b8f2021-12-02T18:23:49ZReligiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level2331-197510.1080/23311975.2020.1823587https://doaj.org/article/abb3d3fe3ade41fd876bd356736a2b8f2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1823587https://doaj.org/toc/2331-1975Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief Executive Officer (CEO) and audit committee (AC) chair, is not associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders is significantly associated with shorter audit report lag. More importantly, it documents that a religious top leader with accounting expertise is significantly associated with a greater reduction in audit report lag. Robustness checks are applied by conducting a variety of tests, resulting in similar findings. In additional analysis, this paper documents that religious and accounting expertise of top leaders are associated with abnormal decrease in audit report lag and that Big4 audit firms interact with the religiosity and accounting expertise of the AC chair more than the CEO. Overall, this study sheds light on the added value of religiosity and accounting expertise in the context of audit report lag.Abood Al-EbelSaeed BaatwahMahfoudh Al-MusaliTaylor & Francis Grouparticlereligiosityaccounting expertiseaudit report lagceoaudit committee chairaudit risk and effortBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	religiosity accounting expertise audit report lag ceo audit committee chair audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	religiosity accounting expertise audit report lag ceo audit committee chair audit risk and effort Business HF5001-6182 Management. Industrial management HD28-70 Abood Al-Ebel Saeed Baatwah Mahfoudh Al-Musali Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
description	Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief Executive Officer (CEO) and audit committee (AC) chair, is not associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders is significantly associated with shorter audit report lag. More importantly, it documents that a religious top leader with accounting expertise is significantly associated with a greater reduction in audit report lag. Robustness checks are applied by conducting a variety of tests, resulting in similar findings. In additional analysis, this paper documents that religious and accounting expertise of top leaders are associated with abnormal decrease in audit report lag and that Big4 audit firms interact with the religiosity and accounting expertise of the AC chair more than the CEO. Overall, this study sheds light on the added value of religiosity and accounting expertise in the context of audit report lag.
format	article
author	Abood Al-Ebel Saeed Baatwah Mahfoudh Al-Musali
author_facet	Abood Al-Ebel Saeed Baatwah Mahfoudh Al-Musali
author_sort	Abood Al-Ebel
title	Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
title_short	Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
title_full	Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
title_fullStr	Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
title_full_unstemmed	Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
title_sort	religiosity, accounting expertise, and audit report lag: empirical evidence from the individual level
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/abb3d3fe3ade41fd876bd356736a2b8f
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Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

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