{"title":"Characteristics of ACs and their impact on the period of issuing the auditor’s report: An Empirical study on Jordanian public shareholding companies","authors":"Reem Al-Araj","doi":"10.5267/j.uscm.2023.2.014","DOIUrl":null,"url":null,"abstract":"This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.","PeriodicalId":23429,"journal":{"name":"Uncertain Supply Chain Management","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Uncertain Supply Chain Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5267/j.uscm.2023.2.014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Decision Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.
期刊介绍：
Supply chain management (SCM) plays an essential role in managing the movement of raw materials into an organization, certain issues of the internal processing of materials into finished goods, and the movement of finished products out of the organization for end-consumer delivery. The goal of SCM is to improve trust and collaboration among supply chain partners and to improve inventory visibility. However, many SCM problems deal with uncertain events such as uncertainty in demand, supply, quality, price, etc. This forum is dedicated to all scholars who wish to share their ideas about uncertainty in SCM problems. Uncertain supply chain management is a quarterly publication dedicated to all scientists in all over the world who wish to share their experiences and knowledge in this field. Our policy is to perform a peer review on all submitted articles and publishes original and high quality articles.
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