{"id":"https://openalex.org/W4403750354","doi":"https://doi.org/10.1108/ajeb-04-2024-0043","title":"Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models","display_name":"Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models","publication_year":2024,"publication_date":"2024-10-25","ids":{"openalex":"https://openalex.org/W4403750354","doi":"https://doi.org/10.1108/ajeb-04-2024-0043"},"language":"en","primary_location":{"id":"doi:10.1108/ajeb-04-2024-0043","doi":"https://doi.org/10.1108/ajeb-04-2024-0043","is_oa":true,"landing_page_url":"https://doi.org/10.1108/ajeb-04-2024-0043","pdf_url":"https://www.emerald.com/ajeb/article-pdf/9/2/311/10086997/ajeb-04-2024-0043en.pdf","source":{"id":"https://openalex.org/S4210180913","display_name":"Asian Journal of Economics and Banking","issn_l":"2615-9821","issn":["2615-9821","2633-7991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Economics and Banking","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.emerald.com/ajeb/article-pdf/9/2/311/10086997/ajeb-04-2024-0043en.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033641276","display_name":"Raihan Sobhan","orcid":"https://orcid.org/0000-0003-2015-8035","observed_orcids":["https://orcid.org/0000-0003-2015-8035"]},"institutions":[{"id":"https://openalex.org/I205746353","display_name":"University of Dhaka","ror":"https://ror.org/05wv2vq37","country_code":"BD","type":"education","lineage":["https://openalex.org/I205746353"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Raihan Sobhan","raw_affiliation_strings":["University of Dhaka Department of Accounting and Information Systems, , ,"],"raw_orcid":"https://orcid.org/0000-0003-2015-8035","affiliations":[{"raw_affiliation_string":"University of Dhaka Department of Accounting and Information Systems, , ,","institution_ids":["https://openalex.org/I205746353"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114401737","display_name":"Fahmida Fayaja Mim","orcid":"https://orcid.org/0009-0004-8236-3442","observed_orcids":["https://orcid.org/0009-0004-8236-3442"]},"institutions":[{"id":"https://openalex.org/I205746353","display_name":"University of Dhaka","ror":"https://ror.org/05wv2vq37","country_code":"BD","type":"education","lineage":["https://openalex.org/I205746353"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Fahmida Fayaja Mim","raw_affiliation_strings":["University of Dhaka Department of Accounting and Information Systems, , ,"],"raw_orcid":"https://orcid.org/0009-0004-8236-3442","affiliations":[{"raw_affiliation_string":"University of Dhaka Department of Accounting and Information Systems, , ,","institution_ids":["https://openalex.org/I205746353"]}]},{"author_position":"last","author":{"id":null,"display_name":"Fariha Rahman","orcid":"https://orcid.org/0009-0000-4646-3674","observed_orcids":["https://orcid.org/0009-0000-4646-3674"]},"institutions":[{"id":"https://openalex.org/I205746353","display_name":"University of Dhaka","ror":"https://ror.org/05wv2vq37","country_code":"BD","type":"education","lineage":["https://openalex.org/I205746353"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Fariha Rahman","raw_affiliation_strings":["University of Dhaka Department of Accounting and Information Systems, , ,"],"raw_orcid":"https://orcid.org/0009-0000-4646-3674","affiliations":[{"raw_affiliation_string":"University of Dhaka Department of Accounting and Information Systems, , ,","institution_ids":["https://openalex.org/I205746353"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I205746353"],"apc_list":null,"apc_paid":null,"fwci":14.9494,"has_fulltext":true,"cited_by_count":30,"citation_normalized_percentile":{"value":0.99229406,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"9","issue":"2","first_page":"311","last_page":"333"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.014399999752640724,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-characteristics","display_name":"audit committee characteristics","score":0.9919999837875366},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-committee-size","display_name":"audit committee size","score":0.9490000009536743},{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.6690000295639038},{"id":"https://openalex.org/keywords/audit-committee-expertise","display_name":"audit committee expertise","score":0.9129999876022339},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.8519999980926514},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9459999799728394},{"id":"https://openalex.org/keywords/resource-dependence-theory","display_name":"resource dependence theory","score":1.0},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9399999976158142},{"id":"https://openalex.org/keywords/listed-manufacturing-firms","display_name":"listed manufacturing companies","score":0.847000002861023},{"id":"https://openalex.org/keywords/bangladesh","display_name":"Bangladesh","score":0.6970000267028809},{"id":"https://openalex.org/keywords/emerging-economy","display_name":"emerging economy","score":0.7490000128746033}],"concepts":[{"id":"https://openalex.org/C162376815","wikidata":"https://www.wikidata.org/wiki/Q2158281","display_name":"Frequentist inference","level":4,"score":0.8414156436920166},{"id":"https://openalex.org/C148609458","wikidata":"https://www.wikidata.org/wiki/Q7021281","display_name":"Nexus (standard)","level":2,"score":0.6724814772605896},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6454412341117859},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5795949101448059},{"id":"https://openalex.org/C107673813","wikidata":"https://www.wikidata.org/wiki/Q812534","display_name":"Bayesian probability","level":2,"score":0.5705795288085938},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5140575170516968},{"id":"https://openalex.org/C75778745","wikidata":"https://www.wikidata.org/wiki/Q342626","display_name":"Lag","level":2,"score":0.47869613766670227},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.4221709966659546},{"id":"https://openalex.org/C159009313","wikidata":"https://www.wikidata.org/wiki/Q5283159","display_name":"Distributed lag","level":2,"score":0.4130650758743286},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38255608081817627},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32258936762809753},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.23848193883895874},{"id":"https://openalex.org/C160234255","wikidata":"https://www.wikidata.org/wiki/Q812535","display_name":"Bayesian inference","level":3,"score":0.2318096160888672},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C149635348","wikidata":"https://www.wikidata.org/wiki/Q193040","display_name":"Embedded system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/ajeb-04-2024-0043","doi":"https://doi.org/10.1108/ajeb-04-2024-0043","is_oa":true,"landing_page_url":"https://doi.org/10.1108/ajeb-04-2024-0043","pdf_url":"https://www.emerald.com/ajeb/article-pdf/9/2/311/10086997/ajeb-04-2024-0043en.pdf","source":{"id":"https://openalex.org/S4210180913","display_name":"Asian Journal of Economics and Banking","issn_l":"2615-9821","issn":["2615-9821","2633-7991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Economics and Banking","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/334149","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/334149","pdf_url":"https://www.econstor.eu/bitstream/10419/334149/1/1939419042.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.1108/ajeb-04-2024-0043","doi":"https://doi.org/10.1108/ajeb-04-2024-0043","is_oa":true,"landing_page_url":"https://doi.org/10.1108/ajeb-04-2024-0043","pdf_url":"https://www.emerald.com/ajeb/article-pdf/9/2/311/10086997/ajeb-04-2024-0043en.pdf","source":{"id":"https://openalex.org/S4210180913","display_name":"Asian Journal of Economics and Banking","issn_l":"2615-9821","issn":["2615-9821","2633-7991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Economics and Banking","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4403750354.pdf","grobid_xml":"https://content.openalex.org/works/W4403750354.grobid-xml"},"referenced_works_count":64,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W75163859","https://openalex.org/W1784368968","https://openalex.org/W1985979870","https://openalex.org/W1987307803","https://openalex.org/W1987685192","https://openalex.org/W2002628276","https://openalex.org/W2008750536","https://openalex.org/W2015434352","https://openalex.org/W2021428285","https://openalex.org/W2022515386","https://openalex.org/W2025279409","https://openalex.org/W2028261688","https://openalex.org/W2039022470","https://openalex.org/W2054579923","https://openalex.org/W2070370892","https://openalex.org/W2084376024","https://openalex.org/W2090907159","https://openalex.org/W2094292571","https://openalex.org/W2096239622","https://openalex.org/W2097737425","https://openalex.org/W2108590086","https://openalex.org/W2110201693","https://openalex.org/W2117482595","https://openalex.org/W2148064970","https://openalex.org/W2148534890","https://openalex.org/W2158275434","https://openalex.org/W2165280541","https://openalex.org/W2171983833","https://openalex.org/W2278897107","https://openalex.org/W2284134407","https://openalex.org/W2301695206","https://openalex.org/W2530561134","https://openalex.org/W2550883959","https://openalex.org/W2605304121","https://openalex.org/W2752617332","https://openalex.org/W2755020870","https://openalex.org/W2786916327","https://openalex.org/W2788022119","https://openalex.org/W2901076068","https://openalex.org/W2907383789","https://openalex.org/W2912493982","https://openalex.org/W3004272197","https://openalex.org/W3004808177","https://openalex.org/W3042773794","https://openalex.org/W3092590821","https://openalex.org/W3122300128","https://openalex.org/W3123330765","https://openalex.org/W3123746573","https://openalex.org/W3125127692","https://openalex.org/W3125270366","https://openalex.org/W3125329543","https://openalex.org/W4214854101","https://openalex.org/W4239236218","https://openalex.org/W4285244411","https://openalex.org/W4292745347","https://openalex.org/W4381236367","https://openalex.org/W4382459584","https://openalex.org/W4386371415","https://openalex.org/W4389098052","https://openalex.org/W4390545010","https://openalex.org/W4391391934","https://openalex.org/W4391708417","https://openalex.org/W4393978759"],"related_works":["https://openalex.org/W7147594288","https://openalex.org/W2559807915","https://openalex.org/W7171827018","https://openalex.org/W2912493982","https://openalex.org/W7218187352","https://openalex.org/W6901685593","https://openalex.org/W7162239582","https://openalex.org/W7105797812","https://openalex.org/W6907849127","https://openalex.org/W4402850860"],"abstract_inverted_index":{"Purpose":[0],"The":[1,59,74,94,123,143],"objective":[2],"of":[3,22,131,157,182,189,208],"this":[4,175],"study":[5,75,124,144,215],"is":[6,187],"to":[7,177,193,224,230],"investigate":[8,194],"the":[9,20,42,55,66,99,105,115,129,179,190,195,206],"association":[10],"between":[11,197],"audit":[12,16,78,91,108,118,151,183,198,202,221],"committee":[13,79,109,199,222],"characteristics":[14,200,223],"and":[15,38,54,69,83,87,133,153,160,168,201,228],"report":[17,92,119,203],"lag":[18,100,204],"in":[19,26,63,128,163,174,205,238],"context":[21,130,207],"listed":[23],"manufacturing":[24],"companies":[25,147],"Bangladesh.":[27,213],"Design/methodology/approach":[28],"Data":[29],"from":[30],"240":[31],"firm-year":[32],"observations":[33],"for":[34,138],"2018\u20132022":[35],"are":[36,61,85],"collected":[37],"analyzed":[39],"using":[40,98],"both":[41],"pooled-ordinary":[43],"least":[44],"squares":[45],"(OLS)":[46],"model":[47],"with":[48,65,90],"panel":[49],"corrected":[50],"standard":[51],"errors":[52],"(PCSE)":[53],"Bayesian":[56],"regression":[57],"model.":[58],"results":[60,95],"explained":[62],"line":[64],"agency":[67,217],"theory":[68,218,233],"resource":[70,231],"dependence":[71,232],"theory.":[72],"Findings":[73],"reveals":[76],"that":[77,104,146],"size,":[80],"gender":[81],"diversity":[82],"expertise":[84],"negatively":[86],"significantly":[88],"associated":[89],"lag.":[93,120],"remain":[96],"consistent":[97],"model,":[101],"which":[102],"indicates":[103],"current":[106],"year\u2019s":[107,117],"can":[110,170],"have":[111],"an":[112,209],"impact":[113],"on":[114],"subsequent":[116],"Research":[121],"limitations/implications":[122],"has":[125],"been":[126],"conducted":[127],"Bangladesh":[132],"thus":[134],"cannot":[135],"be":[136],"generalized":[137],"other":[139],"countries.":[140],"Practical":[141],"implications":[142],"implies":[145],"should":[148],"form":[149],"large":[150],"committees":[152],"ensure":[154,178],"higher":[155],"participation":[156],"female":[158],"members":[159,162],"expert":[161],"forming":[164],"such":[165],"committees.":[166],"Policymakers":[167],"regulators":[169],"also":[171],"play":[172],"roles":[173],"regard":[176],"timely":[180],"issue":[181],"reports.":[184],"Originality/value":[185],"This":[186,214],"one":[188],"pioneer":[191],"studies":[192],"link":[196],"emerging":[210],"economy":[211],"like":[212],"advocates":[216],"by":[219,234],"linking":[220],"reduced":[225],"information":[226],"asymmetry":[227],"contributes":[229],"emphasizing":[235],"their":[236],"role":[237],"enhancing":[239],"financial":[240],"reporting":[241],"timeliness.":[242]},"counts_by_year":[{"year":2026,"cited_by_count":22},{"year":2025,"cited_by_count":8}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-10-25T00:00:00"}