الفهرس 
chapter oneيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The timeliness of corporate annual financial reports is considered to be a vital and crucial factor affecting the effectiveness of information that is made available to external users. The purpose of this study is to investigate whether there is any impact of audit committee characteristics on audit report delay of the Egyptian listed companies. The study focuses on four audit committee characteristics: independence, financial expertise, size, and the number of meetings, in addition to five control variables which are audit opinion, audit firm size, firm size, leverage, and firm profitability. 250 observations were drawn from 50 Egyptian listed companies during 2016-2020 throughout four sectors which are health care and pharmaceuticals, real estate, industrial goods and services and automobiles, and basic resources. The findings of the study indicated that there is a significant and positive impact of audit committee independence and audit firm size on audit report delay. Furthermore, there is a significant and negative impact of audit opinion on audit report delay. On contrary, the study concluded that the variables of audit committee size, audit committee accounting and financial expertise, number of audit committee meetings, firm size, leverage, and firm profitability did not show a significant impact on audit report delay in all sectors as a whole. Moreover, there are significant differences among the four sectors under investigation regarding the variables (audit committee independence, audit committee accounting and financial expertise, number of audit committee meetings, audit opinion, opinion, leverage, firm profitability, and audit report delay).