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1860799826026823680
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| building |
INTELEK Repository
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| collection |
Online Access
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| collectionurl |
https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072
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| date |
0000:01:01 00:00:00
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| format |
Restricted Document
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| id |
7546
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| institution |
UniSZA
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| internalnotes |
Abdelsalam, O.H. and Street, D.L. (2007). Corporate governance and the timeliness of corporate Internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16, lll-130. Abdul Rahman, R. and Salim, M.R. (2010). Corporate governance in Malaysia: Theory , law and context. (1st Ed.).Malaysia: Sweet and Maxwell, Thomson Reuters. Abdul Rahman, R. and Mohamed Ali F.H. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 2 I(7),783-804. Afify, H.A.E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86. Ahmad, R.A.R. and Kamarudin, K.A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Working paper, MARA University of Technology, Shah Alam. Ahmed, K. (2003). The timeliness of corporate reporting: a comparative study of South Asia. Advances in International Accounting, 16, 17-43. Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging markets. Advances in Accounting, Incorporating Advances in International Accounting, 24, 217- 236. Ashton, R.H., Willingham, J.J. and Elliott, R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-92. Ashton, R. H., Paul R. G. and James D. N. (1989). Audit Delay and the Timeliness of Corporate Reporting. Contemporary Accounting Research 5(2), 657-673. Atiase, R.K., Bamber, L.S. and Tse, S. (1988), Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earning announcements. Contemporary Accounting Research, 5(2), 526-552. Baker, C.R. and Owsen, D. M. (2002). Increasing the role of auditing in corporate governance. Critical Perspectives on Accounting, 13, 783-795. Bamber, E. M., Bamber, L.S. and Schoderbek, M.P. (1993). Audit structure and other determinants of audit report lag: an empirical analysis. Auditing: A Journal of Practice and Theory, 12(1), 1-23. Beasley, M.S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-465. Beasley, M.S. and Petroni, K. R. (2001), Board independence and audit-firm type. Auditing: A Journal of Practice & Theory, 20(1), 97- 114. Buniamin, S., Alrazi. B, JohariN.H. and Abdul RahmanN.R. (2008), An investigation of the association between corporate governance and environmental reporting in Malaysia. Asian Journal of Business and Accounting, 1(2), 65-88. Bursa Malaysia website, Retrieved 12 July 2010 at http://www.bursamalysia.com Carcello, J. V., Hermanson, D. R., Neal, T. L., and Riley, R. A., Jr. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384. Carslaw, C.A. and Kaplan, S.E. (1991). An examination of audit delay: further evidence from New Zealand. Accounting & Business Research, 22(85), 21 -32. Hsiao, C.(2003). Analysis of panel data (2nd Ed.) .United Kingdom: Cambridge University Press. Hsu H-H., and Wu, Y-H. (2010). Board composition, ‘grey directors’ and the incidences of corporate failure in the UK. Retrieved 16th June 2010 from www.ssrn.com Imam, S., Ahmed, Z.U. and Khan, S.H. (2001), Association of audit delay and audit firms’ international links: evidence from Bangladesh. Managerial Auditing Journal, 16(3), 129- 133. Ismail, H., Mohd. Iskandar, T., and Mohid Rahmat, M. (2008). Corporate reporting quality, audit committee and quality of audit. Malaysian Accounting Review, 7,(1), 21-42. Jaggi, B. and Tsui, J. (1999). Determinants of audit report lag: further evidence fromHong Kong. Accounting and Business Research, 30(1), 17-28. Jensen, M. C. and W. H. Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305- 360. Knechel, W.R. and Payne, J.L. (2001). Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20 (1), 137-146. Lipton, M. and Lorsch, J. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 48, 59-77. Listing Requirements Bursa Malaysia (2009). Retrieved 16th April 2010 from http://www.bursamalaysia.com.my Malaysian Code on Corporate Governance (Revised 2007) (Revised 2007). Retrieved 16th April 2010 from www.sc.com.my McGee, R. W. (2007). Corporate governance and timeliness of financial reporting: a case study of Russian energy sector. Working paper, Barry University, Miami Shores, USA. Mohamed Naimi, M. N., Rohami, S. and Wan-Hussin, W. N, (2010). Corporate Governance and Audit Report Lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, Vol. 6, No.2. Mohd Ghazali, N. A. (2010). Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management, 20. (2), 109-119. Ng, P. H. and Tai, Y. K. (1994). An empirical examination of the determinants of audit delay in Hong Kong. British Accounting Review, 26, 43-59. O'Sullivan, N. (2000). The impact of board composition and ownership on audit quality: Evidence from large UK companies. British Accounting Review, 32, 397-414. Owusu-Ansah, S. and Leventis, S. (2006) Timeliness of corporate annual financial reporting in Greece, European Accounting Review, 15, 273-287. Peel, M.J. and Clatworthy, M.A. (2001). The relationship governance structure and audit fees pre-Cadbury: some empirical findings. Corporate Governance, 9(4), 286-297. Said, R., Zainuddin, H.Y. and Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226, Salleh, Z., Stewart, J. and Manson, S. (2006). The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies, Malaysian Accounting Review, 5, (2), 61-83. Tauringana, V., Kyeyune, M. F and Opio P. J. (2008). Corporate governance, dual language reporting and the timeliness of annual reports on the Nairobi Stock Exchange. Research in Accounting in Emerging Economies, 8, 13-37. Wan Abdullah, W.Z., Ismail S. and Jamaluddin, N.(2008). The impact of board composition, ownership and CEO duality on audit quality: The Malaysian evidence. Malaysian Accounting Review, 7(2). Weir, C., Laing, D., and McKnight, P. J. (2002). Internal and external governance mechanisms: Their impact on the performance of large UK public firms. Journal of Business Finance & Accounting, 29(5&6), 579-611 . Xie, B., Davidson III, W.N. and DaDalt, P.J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9, 295-316.
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3090-01-FH02-FLAIR-15-03332.pdf
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oai_dc
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https://intelek.unisza.edu.my/intelek/pages/view.php?ref=7546
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7546 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=7546 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Article Journal application/pdf 1.3 22 0000:01:01 00:00:00 Adobe Acrobat Pro DC 20 Paper Capture Plug-in 3090-01-FH02-FLAIR-15-03332.pdf UniSZA Private Access Does an effective board of directors have any impact on audit report lag? WASHINGTON BUSINESS RESEARCH JOURNAL This siud ' examines the linI between corporate governance mechanisms and audii i-eport lag among 2i$ 8 c omponres li.clef or Burta Malaysia for a three-yeor period from 2HH7 io 20H9. Four characteristics of boai-d oJ’ dit-ectors rire examined (board independence, board diligence, board expertise and CEG dualii i') on iheir e(ectiveness in assuring ihe timeliness of audit reports. The results show that audit report fag /dr the listed companies in Malnysio Fonges from 36 doys to 184 days for ihe three year period and ihere are significant negative relationships between board diligence and uudit report lag. Tliiy .study found iliat the number of nteeting.s held by fhe board n/ directors in a company is able to reduce audit report lag. indicates he board is discharging their role towards the company. This study, howether, could not provide any evidence concerning the link between hoard independence. board expertise ond CEO duality on oudit report lag. 2 1 61-81 Abdelsalam, O.H. and Street, D.L. (2007). Corporate governance and the timeliness of corporate Internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16, lll-130. Abdul Rahman, R. and Salim, M.R. (2010). Corporate governance in Malaysia: Theory , law and context. (1st Ed.).Malaysia: Sweet and Maxwell, Thomson Reuters. Abdul Rahman, R. and Mohamed Ali F.H. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 2 I(7),783-804. Afify, H.A.E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86. Ahmad, R.A.R. and Kamarudin, K.A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Working paper, MARA University of Technology, Shah Alam. Ahmed, K. (2003). The timeliness of corporate reporting: a comparative study of South Asia. Advances in International Accounting, 16, 17-43. Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging markets. Advances in Accounting, Incorporating Advances in International Accounting, 24, 217- 236. Ashton, R.H., Willingham, J.J. and Elliott, R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-92. Ashton, R. H., Paul R. G. and James D. N. (1989). Audit Delay and the Timeliness of Corporate Reporting. Contemporary Accounting Research 5(2), 657-673. Atiase, R.K., Bamber, L.S. and Tse, S. (1988), Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earning announcements. Contemporary Accounting Research, 5(2), 526-552. Baker, C.R. and Owsen, D. M. (2002). Increasing the role of auditing in corporate governance. Critical Perspectives on Accounting, 13, 783-795. Bamber, E. M., Bamber, L.S. and Schoderbek, M.P. (1993). Audit structure and other determinants of audit report lag: an empirical analysis. Auditing: A Journal of Practice and Theory, 12(1), 1-23. Beasley, M.S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-465. Beasley, M.S. and Petroni, K. R. (2001), Board independence and audit-firm type. Auditing: A Journal of Practice & Theory, 20(1), 97- 114. Buniamin, S., Alrazi. B, JohariN.H. and Abdul RahmanN.R. (2008), An investigation of the association between corporate governance and environmental reporting in Malaysia. Asian Journal of Business and Accounting, 1(2), 65-88. Bursa Malaysia website, Retrieved 12 July 2010 at http://www.bursamalysia.com Carcello, J. V., Hermanson, D. R., Neal, T. L., and Riley, R. A., Jr. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384. Carslaw, C.A. and Kaplan, S.E. (1991). An examination of audit delay: further evidence from New Zealand. Accounting & Business Research, 22(85), 21 -32. Hsiao, C.(2003). Analysis of panel data (2nd Ed.) .United Kingdom: Cambridge University Press. Hsu H-H., and Wu, Y-H. (2010). Board composition, ‘grey directors’ and the incidences of corporate failure in the UK. Retrieved 16th June 2010 from www.ssrn.com Imam, S., Ahmed, Z.U. and Khan, S.H. (2001), Association of audit delay and audit firms’ international links: evidence from Bangladesh. Managerial Auditing Journal, 16(3), 129- 133. Ismail, H., Mohd. Iskandar, T., and Mohid Rahmat, M. (2008). Corporate reporting quality, audit committee and quality of audit. Malaysian Accounting Review, 7,(1), 21-42. Jaggi, B. and Tsui, J. (1999). Determinants of audit report lag: further evidence fromHong Kong. Accounting and Business Research, 30(1), 17-28. Jensen, M. C. and W. H. Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305- 360. Knechel, W.R. and Payne, J.L. (2001). Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20 (1), 137-146. Lipton, M. and Lorsch, J. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 48, 59-77. Listing Requirements Bursa Malaysia (2009). Retrieved 16th April 2010 from http://www.bursamalaysia.com.my Malaysian Code on Corporate Governance (Revised 2007) (Revised 2007). Retrieved 16th April 2010 from www.sc.com.my McGee, R. W. (2007). Corporate governance and timeliness of financial reporting: a case study of Russian energy sector. Working paper, Barry University, Miami Shores, USA. Mohamed Naimi, M. N., Rohami, S. and Wan-Hussin, W. N, (2010). Corporate Governance and Audit Report Lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, Vol. 6, No.2. Mohd Ghazali, N. A. (2010). Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management, 20. (2), 109-119. Ng, P. H. and Tai, Y. K. (1994). An empirical examination of the determinants of audit delay in Hong Kong. British Accounting Review, 26, 43-59. O'Sullivan, N. (2000). The impact of board composition and ownership on audit quality: Evidence from large UK companies. British Accounting Review, 32, 397-414. Owusu-Ansah, S. and Leventis, S. (2006) Timeliness of corporate annual financial reporting in Greece, European Accounting Review, 15, 273-287. Peel, M.J. and Clatworthy, M.A. (2001). The relationship governance structure and audit fees pre-Cadbury: some empirical findings. Corporate Governance, 9(4), 286-297. Said, R., Zainuddin, H.Y. and Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226, Salleh, Z., Stewart, J. and Manson, S. (2006). The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies, Malaysian Accounting Review, 5, (2), 61-83. Tauringana, V., Kyeyune, M. F and Opio P. J. (2008). Corporate governance, dual language reporting and the timeliness of annual reports on the Nairobi Stock Exchange. Research in Accounting in Emerging Economies, 8, 13-37. Wan Abdullah, W.Z., Ismail S. and Jamaluddin, N.(2008). The impact of board composition, ownership and CEO duality on audit quality: The Malaysian evidence. Malaysian Accounting Review, 7(2). Weir, C., Laing, D., and McKnight, P. J. (2002). Internal and external governance mechanisms: Their impact on the performance of large UK public firms. Journal of Business Finance & Accounting, 29(5&6), 579-611 . Xie, B., Davidson III, W.N. and DaDalt, P.J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9, 295-316.
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| spellingShingle |
Does an effective board of directors have any impact on audit report lag?
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| summary |
This siud ' examines the linI between corporate governance mechanisms and audii i-eport lag among 2i$ 8 c omponres li.clef or Burta Malaysia for a three-yeor period from 2HH7 io 20H9. Four characteristics of boai-d oJ’ dit-ectors rire examined (board independence, board diligence, board expertise and CEG dualii i') on iheir e(ectiveness in assuring ihe timeliness of audit reports. The results show that audit report fag /dr the listed companies in Malnysio Fonges from 36 doys to 184 days for ihe three year period and ihere are significant negative relationships between board diligence and uudit report lag. Tliiy .study found iliat the number of nteeting.s held by fhe board n/ directors in a company is able to reduce audit report lag. indicates he board is discharging their role towards the company. This study, howether, could not provide any evidence concerning the link between hoard independence. board expertise ond CEO duality on oudit report lag.
|
| title |
Does an effective board of directors have any impact on audit report lag?
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| title_full |
Does an effective board of directors have any impact on audit report lag?
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| title_fullStr |
Does an effective board of directors have any impact on audit report lag?
|
| title_full_unstemmed |
Does an effective board of directors have any impact on audit report lag?
|
| title_short |
Does an effective board of directors have any impact on audit report lag?
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| title_sort |
does an effective board of directors have any impact on audit report lag?
|