The nexus between reducing audit report lags and divining integrated financial report governance disclosures: should ASE directives be more conspicuous

The purpose of the study is to explore any nexus between Amman Stock Exchange (ASE) governance required disclosures based on auditors' determinants audit reporting lag (ARL) construct an integrated financial report (IFR). study's are revealed by terms meetings, number members, opinion, and type company. Meanwhile total assets bank performance indicated non-audit affecting disclosure IFR. hypothesised paradigm tested pursue nexuses endogenous exogenous variables for years 2014, 2015 2016. Multivariate analysis a positive in model as whole ARL. However, negative influence committee meetings opinion performed Meanwhile, company had effect ARL, all with significant nexuses.