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

Al-Ebel, Abood Mohammad; Baatwah, Saeed Rabea; Al-Musali, Mahfoudh Abdulkarem

doi:10.1080/23311975.2020.1823587

Cited by 24 publications

(26 citation statements)

References 75 publications

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“…Oman adopts advanced regulatory frameworks, harmonious with those of more developed markets for example, the US and the UK (Al-Ebel et al, 2020;Al-Yahyaee et al, 2010) to ensure the effective performance of the Muscat Security Market (MSM). These structures of regulatory may force extra loads on companies and auditors in Oman.…”

Section: Institutional Background For the Research Settingmentioning

confidence: 99%

“…The current study extends previous literature by investigating how audit committee expertise contributes to lowering the agency issue. Specifically, it examines the influence of audit committee expertise in both industry and financial on the timing of audit reporting, in which timely information relieves asymmetric information and agency conflicts, which results in increased trust in capital markets (Abernathy et al, 2017;Al-Ebel et al, 2020).…”

Section: Theoretical Literature Reviewmentioning

confidence: 99%

“…This study controlled several variables to control the omitted variables' influence and enhance the study models' predictive ability . Such variables were employed in prior literature on audit report delay, as have been shown to affect the audit report delay (Al-Ebel et al, 2020;Bamber et al, 1993;Habib et al, 2019;Raweh et al, 2019;Wan-Hussin & Bamahros, 2013). Some variables are related to corporate governance; audit committee size (ACSZ), independence (ACI), meetings (ACM), and board size (BOSZ).…”

Section: Measures Of the Primary Variablesmentioning

confidence: 99%

“…This study aims to narrow this gap and extends the literature by examining whether audit committees' effectiveness is associated with industry expertise in affecting auditors' behavior in the context of audit report timeliness in an emerging economy such as Oman. Timeliness of information is an essential bit of its relevance and quality since its benefit on the influence on making decisions relies on how speedily it is got (Abdillah et al, 2019;Al-Ebel et al, 2020). As a result, most bodies of setting accounting standards such as Sarbanes-Oxley Act (2002) and International Accounting Standards Board (2010) require the dissemination of relevant information for users in the shortest time possible before it loses its capacity to influence decisions.…”

Section: Introductionmentioning

confidence: 99%

“…However, the primary determinant of timely financial information is the time taken by external auditors to check and certify this information (Abernathy et al, 2017;Durand, 2019;Ettredge et al, 2006). Indeed, the accomplishment time of audits relies on evaluating business risks and the effort needed to remove such risks and then certify accounting information quality and produce it (Al-Ebel et al, 2020;Bamber et al, 1993;Ghafran & Yasmin, 2018). If an auditor's assessment results in high risks of the client, she/he should extend the scope of audit tests and procedures and debate with the audit committee and management on the found issues.…”

Section: Introductionmentioning

confidence: 99%

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Industry expertise on audit committee and audit report timeliness

Raweh

Abdullah

Kamardin

et al. 2021

Cogent Business & Management

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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

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Section: Institutional Background For the Research Settingmentioning

confidence: 99%

Section: Theoretical Literature Reviewmentioning

confidence: 99%

Section: Measures Of the Primary Variablesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Industry expertise on audit committee and audit report timeliness

Raweh

Abdullah

Kamardin

et al. 2021

Cogent Business & Management

View full text Add to dashboard Cite

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Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country

2023

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Untangling the Paradoxical Relationship Between Religion and Business: A Systematic Literature Review of Chief Executive Officer (CEO) Religiosity Research

Heubeck

2024

J Bus Ethics

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Despite numerous chief executive officers (CEOs) citing their religious convictions as the primary guiding framework for their decision-making, leadership behavior, business philosophy, and motivation to contribute to society, the impact of CEOs’ religious convictions is relatively limited in the business literature. However, the widespread yet potentially ambiguous impact of CEO religiosity, encompassing both a CEO’s religious denomination and level of religiosity, on individual, organizational, economical, and societal levels remains a neglected area of research. This gap is attributed to challenges in conceptualizing and measuring this multifaceted construct, with existing research scattered and predominantly confined to the ethics domain. Notably, this oversight is significant given the pivotal role that CEOs, as primary decision-makers, play in organizational dynamics. This article aims to address this gap by conducting a systematic literature review of 50 articles focused on CEO religiosity, seeking to enhance the understanding of personal religion in the business world. Through an analysis of publication trends, methodological approaches, theoretical frameworks, and empirical findings, the review not only offers insights for future research and theorizing but also proposes a conceptual framework for understanding and advancing CEO religiosity research. Additionally, this review identifies specific areas warranting further investigation, thereby highlighting existing research gaps and providing explicit starting points for future research. Through these contributions, this article provides a blueprint for future research on CEO religiosity and holds significant implications for management practice.

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

Cited by 24 publications

References 75 publications

Industry expertise on audit committee and audit report timeliness

Industry expertise on audit committee and audit report timeliness

Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country

Untangling the Paradoxical Relationship Between Religion and Business: A Systematic Literature Review of Chief Executive Officer (CEO) Religiosity Research

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