Abstract:

Interest in the timing of accounting information has increased recently by stakeholders, as the provision of accounting information promptly is considered to enhance the usefulness of this information. Given the discontinuation of the publication of financial reports, it may obscure the end of the audit report and the end of the audit. This study examines the impact of some variables (size of the audit firm, company size, industry type, size of profitability, and size of leverage) on the timing of the audit report. The study population consisted of companies listed on the Palestine Stock Exchange for the period 2016-2020. As for the study sample, it consisted of the non-financial sector (the industrial sector and the service sector). As for the studies data, it was collected from the annual financial reports of the companies. SPSS software was used to analyse the study data based on descriptive statistics and multiple regression analysis. The results of the study indicated that there is a statistically significant effect of the size of the audit firm on the timing of issuing the audit report. On the other hand, the results of the study showed the absence of a statistically significant effect (company size, industry type, size of profitability, and size of leverage) on the timing of issuing the audit report.