Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource de...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English English |
| Published: |
UPM Press
2019
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| Online Access: | http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf |
| _version_ | 1848787492796366848 |
|---|---|
| author | Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah |
| author_facet | Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah |
| author_sort | Puat Nelson, Sherliza |
| building | IIUM Repository |
| collection | Online Access |
| description | This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was
examined through the resource dependence theory. Data comprise the 2012 annual reports of 796 Malaysian public listed companies and 342 of these companies had fully complied with the Malaysian Financial Reporting Standards (MFRS). From the results noted, it appears that financial reporting timeliness can be improved through the engagement of industry specialist auditors. This outcome contributes to the existing literature in auditing
by enlarging the empirical evidence that was assessed with four different methods. |
| first_indexed | 2025-11-14T17:25:48Z |
| format | Article |
| id | iium-71686 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:25:48Z |
| publishDate | 2019 |
| publisher | UPM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-716862020-02-26T04:23:50Z http://irep.iium.edu.my/71686/ Relationship between the industry specialist auditors and financial reporting timeliness under MFRS Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource dependence theory. Data comprise the 2012 annual reports of 796 Malaysian public listed companies and 342 of these companies had fully complied with the Malaysian Financial Reporting Standards (MFRS). From the results noted, it appears that financial reporting timeliness can be improved through the engagement of industry specialist auditors. This outcome contributes to the existing literature in auditing by enlarging the empirical evidence that was assessed with four different methods. UPM Press 2019-03 Article PeerReviewed application/pdf en http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf application/pdf en http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf application/pdf en http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf Puat Nelson, Sherliza and Ahmad, Maslina and Mohamed, Hamidah (2019) Relationship between the industry specialist auditors and financial reporting timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27 (1). pp. 213-233. ISSN 0128-7702 E-ISSN 2231-8534 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2027%20(1)%20Mar.%202019/JSSH-2360-2017.pdf |
| spellingShingle | HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah Relationship between the industry specialist auditors and financial reporting timeliness under MFRS |
| title | Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS |
| title_full | Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS |
| title_fullStr | Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS |
| title_full_unstemmed | Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS |
| title_short | Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS |
| title_sort | relationship between the industry specialist auditors and
financial reporting timeliness under mfrs |
| topic | HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management |
| url | http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf |