The interaction effect of auditor industry specialisation and board governance on financial reporting timeliness: evidence from the UAE

• Main Authors: Al-Muzaiqer, Mohammed Ali Hussein, Ahmad, Maslina, Abdul Hamid, Fatima
• Format: Article
• Language: English; English; English; English
• Published: Emerald Publishing Limited 2023
• Subjects: HA154 Statistical data; HF5601 Accounting. Bookkeeping; HF5735 Business records management; HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/103392/3/Interaction%20effect%20of%20ISA%2C%20Board%20Governance%20and%20Audit%20Fees%20-JEAS.PDF; http://irep.iium.edu.my/103392/1/Acceptance%20e-mail%20Journal%20of%20Economic%20and%20Administrative%20Sciences%20-%20Decision%20on%20Manuscript%20ID%20JEAS-03-2022-0069.R3.pdf; http://irep.iium.edu.my/103392/19/103392_The%20interaction%20effect.pdf; http://irep.iium.edu.my/103392/20/103392_The%20interaction%20effect_WOS.pdf; http://irep.iium.edu.my/103392/; https://www.emerald.com/insight/content/doi/10.1108/JEAS-03-2022-0069/full/html; https://doi.org/10.1108/JEAS-03-2022-0069

This study investigates how the timeliness of financial reporting by listed companies in the United Arab Emirates (UAE) is influenced by the interaction effect between industry-specialist auditors and board governance. The Emirati capital markets–the Abu Dhabi Securities Exchange (ADX) and the Dubai...