Analysis of the Importance of the Factors that Affected the Delay of Issuing Corporate Annual Reports: Comparison Study between Views of Corporate Managers and Auditors in Iraq and Jordan

Abdel Naser I. Nour, Muayad M. Al Fadel


The present study aims to investigate the factors that might affect the timelines of issuing corporate annual reports in Iraq and Jordan. In order to achieve this aim, the researcher created three hypotheses and used a questionnaire to collect the necessary data to examine these hypotheses. The questionnaire contained twenty two factors that maybe affecting the delay of issuing corporate annual reports. These factors were classified into four groups. The first group included those associated with the corporation, the second group included those related to auditing standard and professional behavior, the third group pertained to the client office, and the fourth group was those related to the auditing process.

The questionnaire was distributed to two samples consisted of the managers and auditors in Iraq and Jordan. The results of the study indicated, in general, acceptable hypotheses. For example, all participants in the questionnaire agreed on the factors delaying issuing of corporate annual reports. They agreed that these factors, no matter the size of the corporation and the size of its operations, are realistic reasons for the delay.


Financial Statements, Auditing, Financial Disclosure, Market Value of Shares and Auditing Standards.

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