Determinants Impacting Audit Delays: The Case of Saudi Listed Firms

Mohammed Khalaf Alshammari

Objectives: We examined the determinants that influence the timeliness of audit reports. Methods: We used 532 observations that were collected over four years (2019 - 2022) from 133 Saudi listed firms, which were analysed using ordinary least squares (OLS) regression and relevant statistical tests (e.g. ...