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Timeliness of annual audit report: some empirical evidence from Malaysia

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 (Unpublished)

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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.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 3486/10542
Uncontrolled Keywords: Audit reports, corporate governance, Audit committees, Malaysia
Subjects: H Social Sciences > H Social Sciences (General) > H96 Public policy (General), Policy sciences
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Sherliza Puat Nelson
Date Deposited: 15 Dec 2011 11:40
Last Modified: 22 May 2012 15:27
URI: http://irep.iium.edu.my/id/eprint/10542

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