Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis

This study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. was analysed using a generalised method moments (GMM) framework. findings significantly suggest that as managerial rises, delay may increase. However, family and institutional enhance financial reporting timeliness firms. Also, results demonstrate government appears insignificant in determining delay. outcome this implies context, monitoring seems be an effective control mechanism force managers embrace timely disclosure reports. Policymakers investors find helpful understanding additional factors influencing Thus, reducing lag mitigate information asymmetry, thereby enhancing investors’ confidence.