The impact of Malaysian financial reporting standards on Audit Report Lag

The impact of Malaysian financial reporting standards on Audit Report Lag

On 1 August 2008 both The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) decided to push the Malaysian listed companies to the full convergence to Malaysian Financial Reporting Standards (MFRSs) starting from the 1st January 2012. This has motivated this res...

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Main Authors: Krouchi, Charafeddine, Abdul Hamid, Fatima, Zainal Abidin , Nor Hafizah
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/47532/
http://irep.iium.edu.my/47532/
http://irep.iium.edu.my/47532/1/47352.pdf
id iium-47532
recordtype eprints
spelling iium-475322016-03-22T00:33:39Z http://irep.iium.edu.my/47532/ The impact of Malaysian financial reporting standards on Audit Report Lag Krouchi, Charafeddine Abdul Hamid, Fatima Zainal Abidin , Nor Hafizah HF5601 Accounting. Bookkeeping On 1 August 2008 both The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) decided to push the Malaysian listed companies to the full convergence to Malaysian Financial Reporting Standards (MFRSs) starting from the 1st January 2012. This has motivated this research to investigate the impact of MFRS adoption on Audit Report Lag (ARL). The study sample was composed of 238 Malaysian listed companies for the years 2011, 2012 and 2013. The paper used one-way ANOVA analysis and panel data regression to analyze the findings. The results indicate that the MFRS adoption has no significant impact on ARL. 2015 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/47532/1/47352.pdf Krouchi, Charafeddine and Abdul Hamid, Fatima and Zainal Abidin , Nor Hafizah (2015) The impact of Malaysian financial reporting standards on Audit Report Lag. In: 6th IIUM International Accounting Conference VI (INTAC VI), 28th-29th Oct. 2015, IIUM Gombak, Kuala Lumpur. (Unpublished) http://www.intac6.com/web/papers.html
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HF5601 Accounting. Bookkeeping
spellingShingle HF5601 Accounting. Bookkeeping
Krouchi, Charafeddine
Abdul Hamid, Fatima
Zainal Abidin , Nor Hafizah
The impact of Malaysian financial reporting standards on Audit Report Lag
description On 1 August 2008 both The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) decided to push the Malaysian listed companies to the full convergence to Malaysian Financial Reporting Standards (MFRSs) starting from the 1st January 2012. This has motivated this research to investigate the impact of MFRS adoption on Audit Report Lag (ARL). The study sample was composed of 238 Malaysian listed companies for the years 2011, 2012 and 2013. The paper used one-way ANOVA analysis and panel data regression to analyze the findings. The results indicate that the MFRS adoption has no significant impact on ARL.
format Conference or Workshop Item
author Krouchi, Charafeddine
Abdul Hamid, Fatima
Zainal Abidin , Nor Hafizah
author_facet Krouchi, Charafeddine
Abdul Hamid, Fatima
Zainal Abidin , Nor Hafizah
author_sort Krouchi, Charafeddine
title The impact of Malaysian financial reporting standards on Audit Report Lag
title_short The impact of Malaysian financial reporting standards on Audit Report Lag
title_full The impact of Malaysian financial reporting standards on Audit Report Lag
title_fullStr The impact of Malaysian financial reporting standards on Audit Report Lag
title_full_unstemmed The impact of Malaysian financial reporting standards on Audit Report Lag
title_sort impact of malaysian financial reporting standards on audit report lag
publishDate 2015
url http://irep.iium.edu.my/47532/
http://irep.iium.edu.my/47532/
http://irep.iium.edu.my/47532/1/47352.pdf
first_indexed 2023-09-18T21:07:37Z
last_indexed 2023-09-18T21:07:37Z
_version_ 1777411039036440576

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