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

  • 26 Jul 2025
  • Ongoing Research - Business

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