The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz.
The main objective of this study was to examine audit lag of local authorities in Kelantan. In particular, this study investigated accounts preparation lag, audit lag and the association of audit lag with three factors; types of audit report, number of audit incidents and preparation lag. The findin...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2012
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31122/2/31122.pdf |