Does Audit Committee Busyness Impact Audit Report Lag?

We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression models random effect estimates, suggest that have positive significant ARL. addition, robustness checks using different measurement ARL tests fixed pooled ordinary least square (OLS) conducted, results confirm our findings. Finally, findings can help regulators, policymakers, auditors improve timeliness financial information disclosure by firms, they be expanded include Gulf Cooperation Council (GCC) nations.