The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange

The research aims to study and test the direct effect of Readability of Financial Reports and Audit Report Lag, in a Sample Non- Financial Companies Listed in the Egyptian Stock Exchange (EGX) during the period from 2015 to 2020.
The results of Fundamental Analysis concluded the existence of Negative significant effect of Readability of Financial Reports on Audit Report Lag. As for the results of other Analyses, there is a significant effect of Audit Type and Auditor's Opinion, as control variables, on Audit Report Lag. And, The Best Processing Methods for Additional Variables, as a Control Variable Comparing with as a Moderator Variable in this regard.
Furthermore, there is a significant effect of Result of Firm and Auditor' opinion and there is a non-significant effect of other Additional Variables (Size, Leverage, End of year, BIG4, Audit Type), in side, together, on Audit Report Lag, in another side, this indicates to the necessity and needed to include the Additional variable in this regard. 
Finally, there is not any difference in results of Fundamental Analysis, with various measurement tools of main variables in this research (Readability of Financial Reports and Audit Report Lag). Furthermore, there is a vital role of Audit Report Lag on the Readability of Financial Reports in the Egyptian business and professional environment.