IMPACT OF CORPORATE GOVERNANCE ATTRIBUTES ON AUDIT REPORT LAG OF CORPORATE: THE CASE OF BIST-30
IMPACT OF CORPORATE GOVERNANCE ATTRIBUTES ON AUDIT REPORT LAG OF CORPORATE: THE CASE OF BIST-30

Summary/Abstract: The purpose of this study is to investigate the effects of corporate governance behaviors on audit report lag. The lag of audit reports concerns investors and other parties. Therefore, it can affect the firm value of the enterprises. For this aim, 30 companies operating in İstanbul Stock Exchange (BIST) were used in this study. The data of the firms are taken from the independent audit reports. As the audit report lag, the difference between December 31 and of the date when companies announced their report was taken. In this study, we used the proportion of non-executive directors to total number of board, total assets, share of the largest shareholder and free float rate as corporate governance attributes. Findings of this study was based on the used system dynamic panel method. As a result, it was concluded that the corporate governance behaviors of the firms were not effective on the audit report lags of the firms.

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