The impact of Malaysian financial reporting standards on Audit Report Lag

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 (Unpublished)

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Abstract

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.

Item Type:	Conference or Workshop Item (Full Paper)
Additional Information:	2424/47532
Uncontrolled Keywords:	The Financial Reporting Foundation (FRF), Audit Report Lag (ARL), Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Nor Hafizah Zainal Abidin
Date Deposited:	22 Mar 2016 08:33
Last Modified:	22 Mar 2016 08:33
URI:	http://irep.iium.edu.my/id/eprint/47532

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