The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz.
The main objective of this study was to examine audit lag of local authorities in Kelantan. In particular, this study investigated accounts preparation lag, audit lag and the association of audit lag with three factors; types of audit report, number of audit incidents and preparation lag. The findin...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2012
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31122/ |
| _version_ | 1848807674589741056 |
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| author | Mohd sallem, Nur raihana Mohd Nasir, Noor Emilina Abd Aziz, Asmah |
| author_facet | Mohd sallem, Nur raihana Mohd Nasir, Noor Emilina Abd Aziz, Asmah |
| author_sort | Mohd sallem, Nur raihana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The main objective of this study was to examine audit lag of local authorities in Kelantan. In particular, this study investigated accounts preparation lag, audit lag and the association of audit lag with three factors; types of audit report, number of audit incidents and preparation lag. The findings of the 11-year period showed that only 13.28% financial reports were completed within five months while 2.34% took more than 11 months. Furthermore, this study also revealed that 46.97% of audit lag of local authorities in Kelantan were within requirement of Act 171 which is 10 months. However, there were still 13.64% of audit lag which exceeded 12 months. Finally, the correlation test showed that only preparation lag was significantly associated with audit lag. The results of our study increase the understanding of how Kelantan local authorities manage to prepare their financial report in timely manner. |
| first_indexed | 2025-11-14T22:46:35Z |
| format | Article |
| id | uitm-31122 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:35Z |
| publishDate | 2012 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311222022-12-29T02:12:24Z https://ir.uitm.edu.my/id/eprint/31122/ The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. mar Mohd sallem, Nur raihana Mohd Nasir, Noor Emilina Abd Aziz, Asmah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia Local government The main objective of this study was to examine audit lag of local authorities in Kelantan. In particular, this study investigated accounts preparation lag, audit lag and the association of audit lag with three factors; types of audit report, number of audit incidents and preparation lag. The findings of the 11-year period showed that only 13.28% financial reports were completed within five months while 2.34% took more than 11 months. Furthermore, this study also revealed that 46.97% of audit lag of local authorities in Kelantan were within requirement of Act 171 which is 10 months. However, there were still 13.64% of audit lag which exceeded 12 months. Finally, the correlation test showed that only preparation lag was significantly associated with audit lag. The results of our study increase the understanding of how Kelantan local authorities manage to prepare their financial report in timely manner. Universiti Teknologi MARA Cawangan Selangor 2012-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31122/2/31122.pdf Mohd sallem, Nur raihana and Mohd Nasir, Noor Emilina and Abd Aziz, Asmah (2012) The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. (2012) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 11 (2). pp. 1-26. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/207 |
| spellingShingle | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia Local government Mohd sallem, Nur raihana Mohd Nasir, Noor Emilina Abd Aziz, Asmah The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title | The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title_full | The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title_fullStr | The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title_full_unstemmed | The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title_short | The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz. |
| title_sort | timeliness of kelantan local authorities’ financial reports / nur raihana mohd sallem, noor emilina mohd nasir and asmah abd aziz. |
| topic | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia Local government |
| url | https://ir.uitm.edu.my/id/eprint/31122/ https://ir.uitm.edu.my/id/eprint/31122/ |