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Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance

This study provides empirical evidence on how the chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure...

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Main Authors: Saidin, Saidatunur Fauzi, Abdul Hamid, Mohamad Ali, Khan, Faisal
Format: Article
Published: Inderscience Enterprises 2023
Online Access:http://psasir.upm.edu.my/id/eprint/107388/
https://www.inderscience.com/info/inarticle.php?artid=140234
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spelling my.upm.eprints.1073882024-11-04T03:44:39Z http://psasir.upm.edu.my/id/eprint/107388/ Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance Saidin, Saidatunur Fauzi Abdul Hamid, Mohamad Ali Khan, Faisal This study provides empirical evidence on how the chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure and duality increase ARL in GCC economies. Additional, we find that the effect of CEO-tenure on ARL is curtailed when board independence is stronger, whereas the effect of CEO duality is unchanged by board independence. Further, the impact of CEO power on ARL remains unchanged when there is a gender-diverse board. However, gender diversity curtails the positive impact of CEO power (CEO-tenure and CEO duality) on ARL only when female representation is two or more on the corporate board. In brief, our study identifies CEO power and corporate governance as previously unrecognised determinants of ARL in GCC economies. Inderscience Enterprises 2023-07-31 Article PeerReviewed Saidin, Saidatunur Fauzi and Abdul Hamid, Mohamad Ali and Khan, Faisal (2023) Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance. Global Business and Economics Review, 31 (2). pp. 181-202. ISSN 1097-4954; eISSN: 17451329 https://www.inderscience.com/info/inarticle.php?artid=140234 10.1504/gber.2024.10056002
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description This study provides empirical evidence on how the chief executive officer (CEO) power influences audit report lag (ARL) for non-financial firms of GCC economies from 2009 to 2018. The ordinary least squares (OLS) regression is used in our analyses to test our hypotheses. Results show that CEO-tenure and duality increase ARL in GCC economies. Additional, we find that the effect of CEO-tenure on ARL is curtailed when board independence is stronger, whereas the effect of CEO duality is unchanged by board independence. Further, the impact of CEO power on ARL remains unchanged when there is a gender-diverse board. However, gender diversity curtails the positive impact of CEO power (CEO-tenure and CEO duality) on ARL only when female representation is two or more on the corporate board. In brief, our study identifies CEO power and corporate governance as previously unrecognised determinants of ARL in GCC economies.
format Article
author Saidin, Saidatunur Fauzi
Abdul Hamid, Mohamad Ali
Khan, Faisal
spellingShingle Saidin, Saidatunur Fauzi
Abdul Hamid, Mohamad Ali
Khan, Faisal
Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
author_facet Saidin, Saidatunur Fauzi
Abdul Hamid, Mohamad Ali
Khan, Faisal
author_sort Saidin, Saidatunur Fauzi
title Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
title_short Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
title_full Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
title_fullStr Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
title_full_unstemmed Does CEO power affect audit's report lag in the Gulf Cooperation Council (GCC) economies? The curtailing role of corporate governance
title_sort does ceo power affect audit's report lag in the gulf cooperation council (gcc) economies? the curtailing role of corporate governance
publisher Inderscience Enterprises
publishDate 2023
url http://psasir.upm.edu.my/id/eprint/107388/
https://www.inderscience.com/info/inarticle.php?artid=140234
_version_ 1814936550257983488
score 13.211869

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