Jul 26,2025 Scientific research & Postgraduate Studies, Business Administration

The Impact of Audit Committee Characteristics on the Delay in Issuing the Auditor’s Report: An Empirical Study in the Damascus Securities Market

Douaa Abazeed

Researchers

Post Graduate Studies & Research Council Meeting No. 4, 11/05/2025

Date of Acceptance

 

This study investigates how different audit committee characteristics influence the delay in issuing audit reports within the Syrian business environment from 2021 to 2023. Focusing on companies listed on the Damascus Securities Exchange, the research aims to provide insights into the relationship between committee attributes and reporting timeliness.

Abstract