Corporate governance and audit report lag in Malaysia
This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001.It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee.Multi...
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| 格式: | 文件 |
| 语言: | English |
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Universiti Sains Malaysia
2010
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| 在线阅读: | https://repo.uum.edu.my/id/eprint/16066/1/7.pdf |
| _version_ | 1825803641164922880 |
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| author | Mohamad Nor, Mohamad Naimi Shafie, Rohami Wan Hussin, Wan Nordin |
| author_facet | Mohamad Nor, Mohamad Naimi Shafie, Rohami Wan Hussin, Wan Nordin |
| author_sort | Mohamad Nor, Mohamad Naimi |
| collection | UUM |
| description | This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001.It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee.Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee independence and expertise are associated with the timeliness of the audit report. |
| first_indexed | 2024-07-04T06:00:24Z |
| format | Article |
| id | uum-16066 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:00:24Z |
| publishDate | 2010 |
| publisher | Universiti Sains Malaysia |
| record_format | eprints |
| spelling | uum-160662016-04-25T03:55:12Z https://repo.uum.edu.my/id/eprint/16066/ Corporate governance and audit report lag in Malaysia Mohamad Nor, Mohamad Naimi Shafie, Rohami Wan Hussin, Wan Nordin HF5601 Accounting This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001.It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee.Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee independence and expertise are associated with the timeliness of the audit report. Universiti Sains Malaysia 2010 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/16066/1/7.pdf Mohamad Nor, Mohamad Naimi and Shafie, Rohami and Wan Hussin, Wan Nordin (2010) Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6 (2). pp. 57-84. ISSN 1823-4992 http://web.usm.my/journal/aamjaf/vol6_2_2010.html |
| spellingShingle | HF5601 Accounting Mohamad Nor, Mohamad Naimi Shafie, Rohami Wan Hussin, Wan Nordin Corporate governance and audit report lag in Malaysia |
| title | Corporate governance and audit report lag in Malaysia |
| title_full | Corporate governance and audit report lag in Malaysia |
| title_fullStr | Corporate governance and audit report lag in Malaysia |
| title_full_unstemmed | Corporate governance and audit report lag in Malaysia |
| title_short | Corporate governance and audit report lag in Malaysia |
| title_sort | corporate governance and audit report lag in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/16066/1/7.pdf |
| work_keys_str_mv | AT mohamadnormohamadnaimi corporategovernanceandauditreportlaginmalaysia AT shafierohami corporategovernanceandauditreportlaginmalaysia AT wanhussinwannordin corporategovernanceandauditreportlaginmalaysia |