CORPORATE GOVERNANCE AND AUDIT REPORT LAG IN MALAYSIA

被引：0

作者：

Mohamad-Nor, Mohamad Naimi ^{[1
]}

Shafie, Rohami ^{[1
]}

Wan-Hussin, Wan Nordin ^{[1
]}

机构：

[1] Univ Utara Malaysia, Coll Business, Accounting Bldg, Sintok 06010, Kedah, Malaysia

来源：

ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE | 2010年 / 6卷 / 02期

关键词：

Corporate governance; audit lag; audit committee;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee independence and expertise are associated with the timeliness of the audit report.

引用

页码：57 / 84

页数：28

共 50 条

[1] Shared Financial Services, Corporate Governance and Audit Report Lag
Chen, Xin
Dai, Qizhi
Na, Chaohong
[J]. AMCIS 2020 PROCEEDINGS, 2020,
[2] Corporate Governance Quality and Audit Quality in Malaysia
Kee, Ho Wai
Hock, Oo Yu
Kueng, Kwong Chee
[J]. THE 17TH ANNUAL CONFERENCE OF THE ASIAN ACADEMIC ACCOUNTING ASSOCIATION (2016 FOURA CONFERENCE), 2017, 34
[3] AUDIT FEES IN MALAYSIA: DOES CORPORATE GOVERNANCE MATTER?
Wahab, Effiezal Aswadi Abdul
Zain, Mazlina Mat
James, Kieran
[J]. ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE, 2011, 7 (01): : 1 - 27
[4] Political connections, corporate governance and audit fees in Malaysia
Wahab, Effiezal Aswadi Abdul
Zain, Mazlina Mat
James, Kieran
[J]. MANAGERIAL AUDITING JOURNAL, 2011, 26 (05) : 393 - +
[5] The extent of audit report lag and governance mechanisms Evidence from Islamic banking institutions in Malaysia
Kaaroud, Mohamed Ahmed
Ariffin, Noraini Mohd
Ahmad, Maslina
[J]. JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH, 2020, 11 (01) : 70 - 89
[6] DETERMINANTS OF AUDIT REPORT LAG: EFFECT OF CORPORATE GOVERNANCE IN LISTED COMPANIES IN THE MALAYSIAN CONSTRUCTION INDUSTRY
bin Kusin, Syahmi Akmal
bin Kadri, Mohd Halim
[J]. ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2020, 15 (03): : 109 - 140
[7] Audit Qualification and Corporate Governance Characteristics of Private Companies in Malaysia
Mohamed, Zakiah M.
Iskandar, Takiah Mohd
Rahmat, Mohd. Mohid
[J]. PROCEEDINGS OF THE INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE V, 2009, : 716 - 736
[8] The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies
Lajmi, Azhaar
Yab, Mdallelah
[J]. EUROMED JOURNAL OF BUSINESS, 2022, 17 (04) : 619 - 633
[9] Does Corporate Sustainable Management Reduce Audit Report Lag?
Oh, Hyunmin
Jeon, Heungjoo
[J]. SUSTAINABILITY, 2022, 14 (13)
[10] Determinants of audit report lag Does implementing corporate governance have any impact? Empirical evidence from Egypt
Afify, H. A. E.
[J]. JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2009, 10 (01) : 56 - +

← 1 2 3 4 5 →