Audit Committee Attributes and Firm Value: The Moderating Role of Audit Report Lag

The objectives of the study are to examine the relationship between audit committee (AC) attributes and firm value (FMV), as well as the moderating impact of audit report lag (ARL) on the relationship between audit committee attributes and firm value.The study has run random effect regression method and fixed effect regression method on a panel dataset using STATA software package to test the hypotheses and to make the estimations.The study has found that the interaction term ACM*ARL possesses a negative significant linkage to firm value.Moreover, we have found that ARL has moderating effect on the relationship between ACM and FMV in the context of listed corporations in Bangladesh.The study should be beneficial for business practitioners and policymakers.