2024
DOI: 10.1108/ajeb-04-2024-0043
|View full text |Cite
|
Sign up to set email alerts
|

Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models

Raihan Sobhan,
Fahmida Fayaja Mim,
Fariha Rahman

Abstract: PurposeThe objective of this study is to investigate the association between audit committee characteristics and audit report lag in the context of listed manufacturing companies in Bangladesh.Design/methodology/approachData from 240 firm-year observations for 2018–2022 are collected and analyzed using both the pooled-ordinary least squares (OLS) model with panel corrected standard errors (PCSE) and the Bayesian regression model. The results are explained in line with the agency theory and resource dependence … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

0
0
0

Publication Types

Select...

Relationship

0
0

Authors

Journals

citations
Cited by 0 publications
references
References 63 publications
0
0
0
Order By: Relevance

No citations

Set email alert for when this publication receives citations?