The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited fi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/55297/ http://irep.iium.edu.my/55297/1/ISA%20and%20Timeliness%20of%20FR%20-%20Procedia%20May%202016.pdf |
| _version_ | 1848784555681513472 |
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| author | Ahmad, Maslina Mohamed, Hamidah Puat Nelson, Sherliza |
| author_facet | Ahmad, Maslina Mohamed, Hamidah Puat Nelson, Sherliza |
| author_sort | Ahmad, Maslina |
| building | IIUM Repository |
| collection | Online Access |
| description | This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited financial statements on time. The presence of industry specialist auditors is believed to be able to reduce the audit report lag and subsequently enhance financial reporting timeliness. The overall results of the study suggest that the appointment of industry specialist auditors to undertake auditing work under full MFRS convergence improves financial reporting timeliness. |
| first_indexed | 2025-11-14T16:39:07Z |
| format | Article |
| id | iium-55297 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:39:07Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-552972017-07-17T07:00:25Z http://irep.iium.edu.my/55297/ The association between industry specialist auditor and financial reporting timeliness- post MFRS Period Ahmad, Maslina Mohamed, Hamidah Puat Nelson, Sherliza HF5601 Accounting. Bookkeeping This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited financial statements on time. The presence of industry specialist auditors is believed to be able to reduce the audit report lag and subsequently enhance financial reporting timeliness. The overall results of the study suggest that the appointment of industry specialist auditors to undertake auditing work under full MFRS convergence improves financial reporting timeliness. 2016 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/55297/1/ISA%20and%20Timeliness%20of%20FR%20-%20Procedia%20May%202016.pdf Ahmad, Maslina and Mohamed, Hamidah and Puat Nelson, Sherliza (2016) The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. Procedia Social and Behavioral Sciences, 219. pp. 55-62. ISSN 1877-0428 http://www.sciencedirect.com/science/journal/18770428/219 10.1016/j.sbspro.2016.04.036 |
| spellingShingle | HF5601 Accounting. Bookkeeping Ahmad, Maslina Mohamed, Hamidah Puat Nelson, Sherliza The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title | The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title_full | The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title_fullStr | The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title_full_unstemmed | The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title_short | The association between industry specialist auditor and financial reporting timeliness- post MFRS Period |
| title_sort | association between industry specialist auditor and financial reporting timeliness- post mfrs period |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/55297/ http://irep.iium.edu.my/55297/ http://irep.iium.edu.my/55297/ http://irep.iium.edu.my/55297/1/ISA%20and%20Timeliness%20of%20FR%20-%20Procedia%20May%202016.pdf |