Timeliness of annual audit report: some empirical evidence from Malaysia
The aim of this study is to examine the factors that influence annual audit report in Malaysia. The sample includes 300 largest companies listed in the KLSE for the year ended 2009. Findings show that audit report lag is significantly influenced by auditor type, audit opinion and firm performance. H...
| Main Authors: | , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf |
| _version_ | 1796875804882239488 |
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| author | Shukeri, Siti Norwahida Puat Nelson, Sherliza |
| author_facet | Shukeri, Siti Norwahida Puat Nelson, Sherliza |
| author_sort | Shukeri, Siti Norwahida |
| collection | IIUM |
| description | The aim of this study is to examine the factors that influence annual audit report in Malaysia. The sample includes 300 largest companies listed in the KLSE for the year ended 2009. Findings show that audit report lag is significantly influenced by auditor type, audit opinion and firm performance. However, no evidence was found to support the effect of board independence, audit committee size, audit committee meetings and audit committee qualifications on audit report lag. Apart from contributing to the literature on determinants of audit timeliness, this study also falls under the strand of literature that examines the consequences of the regulatory changes introduced around the world to strengthen corporate governance and financial reporting transparency, hence provide evidences of recent audit delays. |
| first_indexed | 2024-03-05T22:43:46Z |
| format | Proceeding Paper |
| id | oai:generic.eprints.org:10542 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:43:46Z |
| publishDate | 2011 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:105422012-05-22T07:27:53Z http://irep.iium.edu.my/10542/ Timeliness of annual audit report: some empirical evidence from Malaysia Shukeri, Siti Norwahida Puat Nelson, Sherliza H96 Public policy (General), Policy sciences The aim of this study is to examine the factors that influence annual audit report in Malaysia. The sample includes 300 largest companies listed in the KLSE for the year ended 2009. Findings show that audit report lag is significantly influenced by auditor type, audit opinion and firm performance. However, no evidence was found to support the effect of board independence, audit committee size, audit committee meetings and audit committee qualifications on audit report lag. Apart from contributing to the literature on determinants of audit timeliness, this study also falls under the strand of literature that examines the consequences of the regulatory changes introduced around the world to strengthen corporate governance and financial reporting transparency, hence provide evidences of recent audit delays. 2011 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf Shukeri, Siti Norwahida and Puat Nelson, Sherliza (2011) Timeliness of annual audit report: some empirical evidence from Malaysia. In: The 2nd Entrepreneurship and Management International Conference (EMIC 2011), 17-19, December 2011, Kangar, Perlis Malaysia. (Unpublished) http://perlis.uitm.edu.my/emic2/ |
| spellingShingle | H96 Public policy (General), Policy sciences Shukeri, Siti Norwahida Puat Nelson, Sherliza Timeliness of annual audit report: some empirical evidence from Malaysia |
| title | Timeliness of annual audit report: some empirical evidence from Malaysia |
| title_full | Timeliness of annual audit report: some empirical evidence from Malaysia |
| title_fullStr | Timeliness of annual audit report: some empirical evidence from Malaysia |
| title_full_unstemmed | Timeliness of annual audit report: some empirical evidence from Malaysia |
| title_short | Timeliness of annual audit report: some empirical evidence from Malaysia |
| title_sort | timeliness of annual audit report some empirical evidence from malaysia |
| topic | H96 Public policy (General), Policy sciences |
| url | http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf |
| work_keys_str_mv | AT shukerisitinorwahida timelinessofannualauditreportsomeempiricalevidencefrommalaysia AT puatnelsonsherliza timelinessofannualauditreportsomeempiricalevidencefrommalaysia |