The Relationship Of Audit Report Delay, Auditor competency, Audit Committee size and Meetings With respect to Financial Performance Among Listed Companies In Sultanate Of Oman

This study aims at investigating the relationship of audit report delay, auditor competency, audit committee size and audit committee meetings with financial performance (ROA) among listed companies in Sultanate of Oman for the year 2013. The final sample in this study consists of 71 companies. The OLS regression shows that audit report delay is associated negatively with financial performance. Moreover, audit committee meetings are positively associated with financial performance. The results of this are of importance to policy-makers at the country and company levels in terms of issues related to financial performance. Further, the additional evidence provided by this study could be used as a support for the extant empirical research and supporting theory and by the future research to understand more about financial performance issues in Sultanate of Oman in particular and in other Arab countries in general.