Timeliness of annual audit report: some empirical evidence from Malaysia

QR Code

Timeliness of annual audit report: some empirical evidence from Malaysia

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. H...

Full description

Bibliographic Details
Main Authors:	Shukeri, Siti Norwahida, Puat Nelson, Sherliza
Format:	Proceeding Paper
Language:	English
Published:	2011
Subjects:	H96 Public policy (General), Policy sciences
Online Access:	http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf

Similar Items

Audit committee effectiveness and internal audit: an empirical investigation with audit quality
by: Puat Nelson, Sherliza, et al.
Published: (2012)

Audit committees and financial reporting quality following the government transformation program: evidence from Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2011)

Factors affecting disclosure practices of annual report zakat institutions in Malaysia
by: Sapingi, Raedah, et al.
Published: (2017)

Audit committee and internal audit
by: Mat Yasin, Fatimah, et al.
Published: (2012)

Pre fraud: some firms' charateristics
by: Puat Nelson, Sherliza
Published: (2012)

Post fraud : an empirical In Malaysia
by: Puat Nelson, Sherliza
Published: (2012)

Pre fraud: an empirical in Malaysia
by: Puat Nelson, Sherliza
Published: (2012)

Audit committee's effectiveness and financial reporting quality: the case of GLCs in Malaysia
by: Jamil, Nurul Nazlia, et al.
Published: (2012)

An investigation on the audit committee’s effectiveness: the case for GLCs in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2012)

Corporate governance and audit report timeliness: evidence from Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2011)

Financial instruments disclosure practices : evidence from Malaysian listed firms
by: Adznan, Syaimaa', et al.
Published: (2015)

Financial instruments disclosure practices: evidence from Malaysian listed firms
by: Adznan, Syaimaa', et al.
Published: (2014)

Behaviour towards academic survey among audit firms in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2018)

Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework
by: Sapingi, Raedah, et al.
Published: (2017)

Fundamentals of auditing
by: Che Ahmad, Ayoib, et al.
Published: (2018)

Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia
by: Puat Nelson, Sherliza
Published: (2012)

Internal human based threats and security controls in computerized banking systems: evidence from Malaysia
by: Zainol, Zaini, et al.
Published: (2012)

The accountants and management ownership :an empirical test on financial reporting quality
by: Puat Nelson, Sherliza
Published: (2010)

Current disclosure practices by Zakat Institutions in Malaysia: An exploratory study
by: Sapingi, Raedah, et al.
Published: (2016)

Directors’ influence on pay-based performance
by: Puat Nelson, Sherliza, et al.
Published: (2018)

Ownership structures influence on audit fee
by: Puat Nelson, Sherliza, et al.
Published: (2015)

An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia
by: Jamil, Nurul Nazlia, et al.
Published: (2011)

Contrast on leadership approaches: an empirical study of majority and minority Muslims
by: Khaliq, Ahmad
Published: (2015)

The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
by: ., Nurkholis, et al.
Published: (2014)

Ethical work climate in the national audit department offices in Malaysia
by: Ismail, Suhaiza, et al.
Published: (2019)

Driving forces for implementation of public private partnerships (PPP) in Malaysia and a comparison with the United Kingdom
by: Ismail, Suhaiza
Published: (2014)

Poverty alleviation strategies and new economic model in Malaysia
by: Mohamed, Mohd Zin, et al.
Published: (2015)

E-Government and transformation of service delivery in Malaysia
by: Siddiquee, Noore Alam, et al.
Published: (2015)

The changing trends in university governance in Malaysia: Issues and challenges
by: Quddus, S M Abdul, et al.
Published: (2017)

Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
by: Musawa, Mubarak Shehu, et al.
Published: (2017)

The civil service structure and occupational status of school teachers in Bangladesh (1971-2001)
by: Quddus, S. M. Abdul
Published: (2016)

Towards developing an integrity framework in Performance Appraisal System (PAS) in the Malaysian public sector: a preliminary analysis from justice and ethical perspectives
by: Jamaiudin, Norhaslinda, et al.
Published: (2018)

Policy and strategy for quality improvement: a study on the Chittagong City Corporation, Bangladesh
by: Quddus, S. M. Abdul
Published: (2018)

Malaysia’s public policies to foster inclusive and accountable governance
by: Quddus, S. M. Abdul
Published: (2016)

Polls shows majority proud of Malaysia
by: Idid, Syed Arabi
Published: (2016)

Professionalism and governance
by: Quddus, S. M. Abdul
Published: (2015)

Ethics of Malaysian public sector auditors: investigation using Hunt and Vitell model
by: Ismail, Suhaiza
Published: (2018)

Inclusive development in fostering social safety net for disable people and women in Malaysia
by: Quddus, S. M. Abdul
Published: (2019)

Policy and strategies for quality improvement: a study on Chittagong City Corporation, Bangladesh
by: Quddus, S. M. Abdul
Published: (2019)

Covid-19: Protecting lives and livelihoods
by: Lee, Pei May
Published: (2020)