Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource de...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English English |
| Published: |
UPM Press
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf |