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This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

This study aims to identify the most significant barriers and the stationary barrier to modular construction (MC) implementation and promote MC widespread use. By doing so, the construction industry can leverage the benefits of MC, such as faster construction times, improved quality control, reduced waste and increased sustainability.

This study uses a Gini’s mean analysis approach to identify the stationary barriers hindering the MC adoption in residential projects. The research focuses on the Egyptian context and uses a questionnaire survey to gather data from professionals in the construction industry.

According to the survey findings, the top five significant MC barriers are inability to modify the design; contractors asking for high bidding prices (higher initial cost); scepticism, conservation and resistance of clients to innovation and change; transportation restrictions; and lack of a one-size-fits-all tool for the design. In addition, Gini’s mean of dispersion demonstrated that the stationary barrier that faces MC adoption is the apprehension that architectural creativity will suffer because of MC.

The identified obstacles could be useful for decision makers in countries that have not yet adopted MC and may aid in the planning process to manage the risks associated with MC projects. The paper stresses the significance of devising techniques to overcome these barriers and proposes several methods to tackle these challenges.

This study fills the knowledge gap by identifying the stationary barrier and emphasising the potential risks associated with MC barriers. Furthermore, it suggests several strategies for overcoming and reducing these barriers in developing countries residential projects.