Abstract
Purpose: This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL).
Design/methodology/approach: We use data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. We apply content analysis approach to measure the level of BDA. We use Ordinary Least Squares (OLS), Structure Equation Modelling (SEM) and Principal Component Analysis (PCA) to investigate the relationship between BG, BDA and ARL.
Findings: Our findings indicate that BDA can be used as a predictor of ARL for companies listed on the Egyptian stock exchange. The results show that board diversity has a significant effect on ARL when BDA is used as a mediator.
Research limitations: We only include technology, telecommunications, and healthcare industries in the sample.
Practical implications: This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries like Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication.
Originality/value: This paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.
Design/methodology/approach: We use data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. We apply content analysis approach to measure the level of BDA. We use Ordinary Least Squares (OLS), Structure Equation Modelling (SEM) and Principal Component Analysis (PCA) to investigate the relationship between BG, BDA and ARL.
Findings: Our findings indicate that BDA can be used as a predictor of ARL for companies listed on the Egyptian stock exchange. The results show that board diversity has a significant effect on ARL when BDA is used as a mediator.
Research limitations: We only include technology, telecommunications, and healthcare industries in the sample.
Practical implications: This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries like Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication.
Originality/value: This paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.
| Original language | English |
|---|---|
| Number of pages | 22 |
| Journal | International Journal of Accounting & Information Management |
| Early online date | 21 Nov 2022 |
| DOIs | |
| Publication status | Early online - 21 Nov 2022 |
Keywords
- Board Governance
- audit report lag
- big data adoption
- developing country
- Egypt