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Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

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  • Abood Al-Ebel
  • Saeed Baatwah
  • Mahfoudh Al-Musali

Abstract

Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief Executive Officer (CEO) and audit committee (AC) chair, is not associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders is significantly associated with shorter audit report lag. More importantly, it documents that a religious top leader with accounting expertise is significantly associated with a greater reduction in audit report lag. Robustness checks are applied by conducting a variety of tests, resulting in similar findings. In additional analysis, this paper documents that religious and accounting expertise of top leaders are associated with abnormal decrease in audit report lag and that Big4 audit firms interact with the religiosity and accounting expertise of the AC chair more than the CEO. Overall, this study sheds light on the added value of religiosity and accounting expertise in the context of audit report lag.

Suggested Citation

  • Abood Al-Ebel & Saeed Baatwah & Mahfoudh Al-Musali, 2020. "Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1823587-182, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823587
    DOI: 10.1080/23311975.2020.1823587
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    Cited by:

    1. Diana Elisabeta MATICA & Lucian CERNUȘCA & Sorina-Ioana MOCIAR COROIU, 2022. "Ethics In The Romanian Accounting Profession. A Gender And Religion Comparative Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 131-142, December.
    2. Tim Heubeck, 2024. "Untangling the Paradoxical Relationship Between Religion and Business: A Systematic Literature Review of Chief Executive Officer (CEO) Religiosity Research," Journal of Business Ethics, Springer, vol. 195(1), pages 191-214, November.
    3. Murat Ocak & Bekir Emre Kurtulmuş & Emrah Arıoğlu, 2024. "Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country," Journal of Business Ethics, Springer, vol. 190(2), pages 439-481, March.
    4. Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
    5. Mujeeb Saif Mohsen Al-Absy & Redhwan Al-Dhamari & Hamid Abdulkhaleq Hasan Al-Wesabi & Khaldoon Albitar, 2024. "Are country-level political uncertainty and power distance important to the CSR-audit report lag nexus? Evidence from the GCC region," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 14(3), pages 483-515, July.

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