The impact of audit-related factors on audit report lag for the Egyptian listed non-financial companies.

 
Few studies investigatedthe determinants of audit report lag in Egypt. This study extends the prior studies by examining the influence of “auditrelated factors”, namely audit firm industryspecialization, audit tenure, audit fees and joint audit on audit report lag for the Egyptian listed nonfinancial companies covering the period 2011 2013. The results indicate that on average, the sampled companies consume 77 days from the end of balance sheet date to the signed audit report date. In addition, by running Ordinary Least Square (OLS) regression analysis, the findings reveal that, while company size, leverage and qualified auditor report associate positively to a report lag, audit fees, joint audit, audit firm industry specialization, managerial ownership and government ownership associate negatively. Based on the limited literature addressed auditorrelated factors in the Egyptian environment, the current study would hold a contribution in terms of investigating the impact of such factors on audit report lag in focused companies.