Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Puat Nelson, Sherliza, Ahmad, Maslina, Mohamed, Hamidah
Format:	Article
Language:	English English English
Published:	UPM Press 2019
Subjects:	HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management
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

Similar Items

The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2015)

The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2016)

Timeliness of financial reporting and audit committee effectiveness: evidence from UAE
by: Al-Muzaiqer, Mohammed Ali Hussein, et al.
Published: (2018)

Governance mechanisms and audit fees in Islamic banking institutions in Malaysia
by: Ahmad, Maslina, et al.
Published: (2019)

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

Sustainability reporting and board diversity in Malaysia
by: Sheikh Abu Bakar, Aishah, et al.
Published: (2019)

Sustainability reporting in Malaysia - the extent and quality
by: Sheikh Abu Bakar, Aishah, et al.
Published: (2019)

Sustainability reporting in Malaysia-the extent and quality
by: Sheikh Abu Bakar, Aishah, et al.
Published: (2019)

Timeliness of financial reporting: Evidence from UAE
by: Al-Muzaiqer, Mohammed Ali Hussein, et al.
Published: (2016)

Fraudulent financial reporting in Malaysia: a basic analysis
by: Puat Nelson, Sherliza
Published: (2011)

An investigation on PMS attributes in service organisations in Malaysia
by: Mohd Amir, Amizawati, et al.
Published: (2010)

Corporate internet reporting: a review of historical viewpoint
by: Turmin, Siti Zaidah, et al.
Published: (2013)

Halal preneurs = Keusahawanan Halal
by: Abdullah, Moha Asri
Published: (2018)

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

Intellectual capital disclosure and market valuation
by: Ahmed Haji, Abdifatah, et al.
Published: (2015)

Implementation of TQM in public universities of Bangladesh: challenges and resolutions: a review
by: Hossin, M.M Ismail, et al.
Published: (2018)

Perniagaan sosial di Malaysia
by: Ishak, Suraya, et al.
Published: (2013)

Lean manufacturing system at Rainbow Enterprise
by: Mohd Alwi, Norhayati, et al.
Published: (2020)

The IIUM International Conference on Business Management (IICBM 2019): Abstract book
Published: (2019)

Critical factors of service quality in a graduate school of Malaysia
by: Ahmad, Khaliq, et al.
Published: (2013)

Computer security control practices: views of future employees in Malaysia
by: Zainol, Zaini, et al.
Published: (2015)

Auditor independence: Malaysian accountants’ perceptions
by: Abu Bakar, Nur Barizah, et al.
Published: (2009)

Corporate board and sustainability reporting in Malaysia
by: Mohd Ghazali, Nazli Anum, et al.
Published: (2019)

Threats to auditor independence
by: Abu Bakar, Nur Barizah
Published: (2006)

The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015)

Small medium enterprises (smes) in Turkey and Malaysia a comparative discussion on issues and challenges
by: Abdul Razak, Dzuljastri, et al.
Published: (2018)

SMEs and their accessibility to Islamic financing in Malaysia
by: Abdullah, Moha Asri, et al.
Published: (2020)

Factors influencing auditor independence: Malaysian loan officers’ perceptions
by: Abu Bakar, Nur Barizah, et al.
Published: (2005)

The extent of audit report lag in the Islamic banking institutions in Malaysia
by: Kaaroud, Mohamed Ahmed, et al.
Published: (2016)

Voluntary disclosure in Malaysian corporate annual reports
by: Mohd Ghazali, Nazli Anum
Published: (2009)

Management accounting and risk management practices in financial institutions
by: Abdul Rasid, Siti Zaleha, et al.
Published: (2009)

Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic Banks
by: Marsidi, Asri, et al.
Published: (2017)

Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders
by: Mohd Ghazali, Nazli Anum
Published: (2008)

Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)

Study Of True And Fair View Certification By Auditors In Malaysia
by: Jayalakshmy, Jayalakshmy
Published: (2008)

The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia
by: Mohd Ghazali, Nazli Anum
Published: (2013)

Determinants of environmental reporting quality in Malaysia
by: Sulaiman, Maliah, et al.
Published: (2014)

Financial instruments disclosure practices: Evidence from Malaysian listed firms
by: Adznan, Syaima’, et al.
Published: (2014)

The effect of award on CSR disclosures in annual reports of Malaysian PLCs
by: Anas, Abdirahman, et al.
Published: (2015)

The financial management practices of state mosques in Peninsular Malaysia
by: Siraj, Siti Alawiah, et al.
Published: (2007)