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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1834-7649
- eISSN
- 1834-7649
- DOI
- 10.1108/ijaim-04-2022-0088
- Publisher site
- See Article on Publisher Site
Abstract
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/approachThis study uses data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. This study applies content analysis approach to measure the level of BDA. This study uses ordinary least squares, structure equation modelling and principal component analysis to investigate the relationship between BG, BDA and ARL.FindingsThe 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/implicationsThis study only includes technology, telecommunications and health-care industries in the sample.Practical implicationsThis paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries such as Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication.Originality/valueThis paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.
Journal
International Journal of Accounting and Information Management – Emerald Publishing
Published: Jan 31, 2023
Keywords: Egypt; Developing country; Board governance; Audit report lag; Big data adoption