Characteristics of ACs and their impact on the period of issuing the auditor’s report: An Empirical study on Jordanian public shareholding companies

Q1 Decision Sciences

Uncertain Supply Chain Management Pub Date : 2023-01-01 DOI:10.5267/j.uscm.2023.2.014

Reem Al-Araj

引用次数: 0

Abstract

This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.

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会计准则的特征及其对审计报告出具期的影响——基于约旦上市公司的实证研究

本研究旨在探讨审计委员会在短时间延迟发布审计报告方面的特点。本文使用了2017年至2021年期间约旦97家工业和服务业公司的数据。本研究结果表明，注册会计师的独立性对减少财务报告延迟发布(FR)具有重要的负面影响。但是，这项研究并没有发现与审计委员会有关的其他特征对于减少约旦公司之间延迟印发审计报告的重要性。该研究的结论是，与较发达国家相比，约旦公司的公司治理机制并不有效。因此，政策制定者应该在实质上加强约旦公司的治理实践，而不是简单地在形式上坚持实践。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Uncertain Supply Chain Management Decision Sciences-Statistics, Probability and Uncertainty

CiteScore

5.60

自引率

0.00%

发文量

112

期刊介绍： Supply chain management (SCM) plays an essential role in managing the movement of raw materials into an organization, certain issues of the internal processing of materials into finished goods, and the movement of finished products out of the organization for end-consumer delivery. The goal of SCM is to improve trust and collaboration among supply chain partners and to improve inventory visibility. However, many SCM problems deal with uncertain events such as uncertainty in demand, supply, quality, price, etc. This forum is dedicated to all scholars who wish to share their ideas about uncertainty in SCM problems. Uncertain supply chain management is a quarterly publication dedicated to all scientists in all over the world who wish to share their experiences and knowledge in this field. Our policy is to perform a peer review on all submitted articles and publishes original and high quality articles.