Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz

This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopt...

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Main Authors:	Ahmad, Norkhazimah, Abdul Aziz, Asmah
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2005
Subjects:	Auditing. Auditors Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/11689/ http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf

id	uitm-11689
recordtype	eprints
spelling	uitm-116892016-09-22T05:46:45Z http://ir.uitm.edu.my/id/eprint/11689/ Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz Ahmad, Norkhazimah Abdul Aziz, Asmah Auditing. Auditors Malaysia This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopted by the local authorities in Johor within this period. Audit lag is defined, as the gap in terms of number of months from the end of the financial year (31 December) to the signature date of audit certificate by the Auditor General. Data of audit lags were gathered from the financial statements and audit certificates issued by the Auditor General, which were obtained from the National Audit of Johor branch. Analysis of this study reveals that 88.89% of audit lags of local authorities in Johor within the period of study exceeded 12 months. The longest average audit lag was in 1990 and the shortest was in 1995. Analysis of association of audit lag and functioning of Johor local authorities from 1999 to 2001 reveals that, only certain local authorities were significantly associated with audit lags. Faculty of Accountancy 2005 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf Ahmad, Norkhazimah and Abdul Aziz, Asmah (2005) Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz. National Accounting Research Journal, 3 (1). pp. 111-127. ISSN 1675-753X
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Auditing. Auditors Malaysia
spellingShingle	Auditing. Auditors Malaysia Ahmad, Norkhazimah Abdul Aziz, Asmah Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
description	This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopted by the local authorities in Johor within this period. Audit lag is defined, as the gap in terms of number of months from the end of the financial year (31 December) to the signature date of audit certificate by the Auditor General. Data of audit lags were gathered from the financial statements and audit certificates issued by the Auditor General, which were obtained from the National Audit of Johor branch. Analysis of this study reveals that 88.89% of audit lags of local authorities in Johor within the period of study exceeded 12 months. The longest average audit lag was in 1990 and the shortest was in 1995. Analysis of association of audit lag and functioning of Johor local authorities from 1999 to 2001 reveals that, only certain local authorities were significantly associated with audit lags.
format	Article
author	Ahmad, Norkhazimah Abdul Aziz, Asmah
author_facet	Ahmad, Norkhazimah Abdul Aziz, Asmah
author_sort	Ahmad, Norkhazimah
title	Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_short	Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_full	Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_fullStr	Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_full_unstemmed	Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_sort	timelines of local authorities financial reports / norkhazimah ahmad and asmah abdul aziz
publisher	Faculty of Accountancy
publishDate	2005
url	http://ir.uitm.edu.my/id/eprint/11689/ http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf
first_indexed	2023-09-18T22:48:26Z
last_indexed	2023-09-18T22:48:26Z
_version_	1777417381276024832

Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz

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