What is it about?
This paper aims to provide an evidence examining how the characteristics of Chief Executive Officer (CEO) are associated with the timeliness of financial reports. This study among the limited evidence concerning this issue.
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Why is it important?
The timeliness of annual reports is a crucial for decision's makers; thus, it is essential for those who responsible in regulating and preparing these reports to contribute for achieving the timeliness. However, a delay in disseminating these reports is still practiced. Therefore, providing evidence in how the characteristics of CEO improve the timeliness of annual reports has theoretical and practical implications for many stakeholders.
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This page is a summary of: CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?, Managerial Auditing Journal, October 2015, Emerald,
DOI: 10.1108/maj-09-2014-1097.
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