Does managerial entrenchment affect audit report lag?

We examine the association between audit report lag (ARL) and managerial entrenchment using data spanning 2008-2016. use regression analysis obtained from publicly available sources to construct our sample consisting of 5,155 firm-year observations 807 unique firms investigate whether behavior entrenched managers influences time it takes auditors complete an audit. The length annual is most critical determinant timeliness relevance financial reports. Our proxy for index (EINDEX) as constructed by Bebchuk, Cohen, Farrell (2009). find a negative relation index. stratify provisions in line with existing literature that restrict shareholder rights discourage hostile takeovers. Overall, findings suggest management curtails opportunism reduces auditors’ efforts, spend