FACTORS AFFECTING AUDIT REPORT LAG IN BANKS: THE EGYPTIAN CASE

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Abstract

This paper investigates the determinants of the audit report lag in Egyptian banks during the year 2004. On a sample of twenty seven banks listed in the Egyptian Stock Exchange, the regression results show that external auditor type, bank size, audit complexity in terms of the number of branches, audit complexity in terms of diversity level and bank profitability, all have a significant impact on the audit report lag but the exceptional items does not.

Keywords: Audit Report Lag, Banking, Egypt

How to cite this paper: El-Bannany, M. (2008). Factors affecting audit report lag in banks: the Egyptian case. Corporate Ownership & Control, 5(3), 54-61. https://doi.org/10.22495/cocv5i3p6