The University of Jordan :: Research Groups :: Business and Digital Economy (IBDE), 2024.
Conference

Business and Digital Economy (IBDE), 2024.

Navigating Audit Report Lag in the Presence of Political Connection: Exploring Gender Diversity's Moderating Role in an Emerging Market

​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.