...Abdullah Alhadadi Purpose This paper aims to examine the extent to which political and state representation (royal family and government directors) on the board are associated with audit report lag (ARL) within the specific context of Saudi firms. Design/methodology/approach Drawing...

... covered the Palestinian companies’ annual reports for only one year. A time series analysis might give fuller and understandable picture about the audit report lag (ARL) determinants. The outcome of the study can be used by companies’ managements and policy makers in Palestine to improve future disclosure...