Audit Committee Characteristics and Audit Report Lag: Evidence From Oman

Nahla Abdulrahman Mohammed Raweh, Hasnah Kamardin, Mazrah Malik @ Malek


This study examines and provides empirical evidence on the association between audit committee characteristics and audit report lag, by using data from 255 companies listed in the Muscat Securities market from 2013 to 2017. Multivariate analyses show that audit committee size positively associated with audit report lag and audit committee financial expertise reduces audit lag. However, this study does not find evidence that audit committee independence and meetings are associated with audit report lag. This study concludes that internal mechanisms of corporate governance in Oman are not effective compared to more developed nations and that policymakers in this emerging market should enforce and motivate practices of corporate governance in substance rather than simply adhering to practices in the form.

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