Impact of Audit Committee Effectiveness, Internal Audit and Enterprise Risk Management on Financial Reporting Lag: A Threshold Analysis and Quantile Regression Approach

This study investigates whether enterprise risk management (ERM) functions as a mediating mechanism through which audit committee effectiveness (ACE) and internal audit (reflected by its arrangement and expenses) influence financial reporting lag (FRL). This study also tests (a) the nonlinearity of...

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Detalhes bibliográficos

Principais autores:	Rohaida Ismail, Norman Mohd-Saleh, Rubayah Yakob, Md Shafiin Shukor
Formato:	Artigo
Idioma:	Inglês
Publicado em:	SAGE Publishing 2025-12-01
coleção:	SAGE Open
Acesso em linha:	https://doi.org/10.1177/21582440251399723
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