Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect'

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dc.contributor.author Assaker, Guy en_US
dc.contributor.author Nehme, Rabih en_US
dc.contributor.author Khalife, Rita en_US
dc.date.accessioned 2017-04-11T11:45:37Z en_US
dc.date.available 2017-04-11T11:45:37Z en_US
dc.date.copyright 2015 en_US
dc.date.issued 2017-04-11
dc.identifier.issn 1810-3057 en_US
dc.identifier.uri http://hdl.handle.net/10725/5537 en_US
dc.description.abstract Audit procedures are considered to be an external governance mechanism tool used by shareholders from an agency theory perspective. The empirical model is constructed to assess the theoretical and statistical relationship between audit lag and corporate governance characteristics over a period of four years (for FTSE 350 companies excluding financial institutions between 2007 and 2010). This paper studies the effect of corporate governance mechanisms, board of directors and audit committee, on audit report lag. The importance of this research comes from the few studies conducted regarding the relationship between corporate governance and audit report lag. It is crucial to understand the determinants o en_US
dc.language.iso en en_US
dc.title Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect' en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 199635060 en_US
dc.author.idnumber 199710210 en_US
dc.author.department Department of Hospitality Management and Marketing (HMKT) en_US
dc.description.embargo N/A en_US
dc.relation.journal Corporate Ownership and control en_US
dc.journal.volume 12 en_US
dc.journal.issue 3 en_US
dc.article.pages 281-294 en_US
dc.keywords Audit en_US
dc.keywords Board of directors en_US
dc.keywords Corporate Governance en_US
dc.keywords Reporting en_US
dc.identifier.ctation Nehme, R., Assaker, G., & Khalife, R. (2015). Dynamics of Audit Lag-Board of Directors and Audit Committees' Effect'. Corporate Ownership and control, 12(3), 281-294 en_US
dc.author.email guy.assaker@lau.edu.lb en_US
dc.author.email rabih.nehme@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://www.researchgate.net/profile/Rabih_Nehme/publication/282179545_Dynamics_of_audit_lag_-_Board_of_directors_and_audit_committees'_effect/links/573c222c08ae9f741b2e11ca.pdf en_US
dc.author.affiliation Lebanese American University en_US

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