Dr. Taha participated in the 2nd International Conference and Forum on Business and Digital Economy 2024 (IBDE), May 21 - 23, 2024, University of Jordan.
Abstract
This research examines the intricate dynamics of audit report lag (ARL) in the context of politically connected firms within emerging markets, emphasizing the critical role of gender diversity as a potential moderating factor. Audit report lag—the time taken between a firm's fiscal year-end and the release of its audit report—poses significant implications for financial transparency, investor confidence, and market efficiency.