The Effect of Both External Auditor's Experience and Specialist on Audit Repot Delay in the Light of Governance, Competition, and Auditor Tenure as Modified Variables An Applied Study from Non-Financial Registered Companies in Egyptian Stock Exchange

Document Type : Original Article

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Assistant Professor of Accounting, College of Commerce Beni Suef University

Abstract

The aim of this research is to study and test the effect of both external Auditor's experience and specialist on audit report delay in the light of governance, competition and auditor tenure as modified variables, to achieve this goal it carried out a theoretical study to analyze the nature of the relations among research variables, it also carried out an applied study to check the statistical realization of study's assumptions and to check how sample realizes the effects of both external auditor's experience and specialist on audit report delay  in the light of modified variables, this study reached a group of conclusions such as the more increasing in external auditor's experience and specialist, the more decreasing on audit report delay, it recommended with the necessity of balancing among customer size, auditor size and auditor's busy days when measuring of audit delay.

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