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...

Full description

Bibliographic Details
Main Authors:	Shukeri, Siti Norwahida, Puat Nelson, Sherliza
Format:	Conference or Workshop Item
Language:	English
Published:	2011
Subjects:	H96 Public policy (General), Policy sciences
Online Access:	http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf

id	iium-10542
recordtype	eprints
spelling	iium-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 Conference or Workshop Item 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 (Unpublished) http://perlis.uitm.edu.my/emic2/
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H96 Public policy (General), Policy sciences
spellingShingle	H96 Public policy (General), Policy sciences Shukeri, Siti Norwahida Puat Nelson, Sherliza Timeliness of annual audit report: some empirical evidence from Malaysia
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.
format	Conference or Workshop Item
author	Shukeri, Siti Norwahida Puat Nelson, Sherliza
author_facet	Shukeri, Siti Norwahida Puat Nelson, Sherliza
author_sort	Shukeri, Siti Norwahida
title	Timeliness of annual audit report: some empirical evidence from Malaysia
title_short	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_sort	timeliness of annual audit report: some empirical evidence from malaysia
publishDate	2011
url	http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf
first_indexed	2023-09-18T20:19:57Z
last_indexed	2023-09-18T20:19:57Z
_version_	1777408039476789248

Timeliness of annual audit report: some empirical evidence from Malaysia

Similar Items