The impact of Malaysian financial reporting standards on Audit Report Lag
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 res...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/47532/ http://irep.iium.edu.my/47532/1/47352.pdf |
| _version_ | 1848783159914659840 |
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| author | Krouchi, Charafeddine Abdul Hamid, Fatima Zainal Abidin , Nor Hafizah |
| author_facet | Krouchi, Charafeddine Abdul Hamid, Fatima Zainal Abidin , Nor Hafizah |
| author_sort | Krouchi, Charafeddine |
| building | IIUM Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T16:16:56Z |
| format | Proceeding Paper |
| id | iium-47532 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:16:56Z |
| publishDate | 2015 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-475322016-03-22T00:33:39Z http://irep.iium.edu.my/47532/ The impact of Malaysian financial reporting standards on Audit Report Lag Krouchi, Charafeddine Abdul Hamid, Fatima Zainal Abidin , Nor Hafizah HF5601 Accounting. Bookkeeping 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. 2015 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/47532/1/47352.pdf 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) http://www.intac6.com/web/papers.html |
| spellingShingle | HF5601 Accounting. Bookkeeping Krouchi, Charafeddine Abdul Hamid, Fatima Zainal Abidin , Nor Hafizah The impact of Malaysian financial reporting standards on Audit Report Lag |
| title | The impact of Malaysian financial reporting standards on Audit Report Lag |
| title_full | The impact of Malaysian financial reporting standards on Audit Report Lag |
| title_fullStr | The impact of Malaysian financial reporting standards on Audit Report Lag |
| title_full_unstemmed | The impact of Malaysian financial reporting standards on Audit Report Lag |
| title_short | The impact of Malaysian financial reporting standards on Audit Report Lag |
| title_sort | impact of malaysian financial reporting standards on audit report lag |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/47532/ http://irep.iium.edu.my/47532/ http://irep.iium.edu.my/47532/1/47352.pdf |