العدد 08

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Internal Audit Function Quality And Audit Report Lag In Jordan
(Université de M'sila, 2019-12) Dr Khaled, Aljaaidi
This study examines the association of the quality of internal audit function with audit report lag in Jordan. We posit that companies with a high internal audit function quality have a shorter audit report lag. We use a composite measure of internal audit function quality as developed by Prawitt, Smith and Wood (2009) study. Data was obtained from 87 respondents (internal auditors) of listed companies in Amman Stock Exchange in Jordan and annual reports of the respective firms for the year 2009. Ordinary Least Square (OLS) regression analysis shows high quality of internal audit function is associated with shorter audit report lag. The results of this study would be of importance to the Jordanian business market parties and policymakers.