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Corporate governance and audit report lag in Malaysia


Mohamad Nor, Mohamad Naimi and Shafie, Rohami and Wan Hussin, Wan Nordin (2010) Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6 (2). pp. 57-84. ISSN 1823-4992

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Abstract

This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001.It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee.Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee independence and expertise are associated with the timeliness of the audit report.

Item Type: Article
Uncontrolled Keywords: Corporate governance, audit lag, audit committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Mohamad Naimi Mohamad Nor
Date Deposited: 04 Nov 2015 02:23
Last Modified: 25 Apr 2016 03:55
URI: http://repo.uum.edu.my/id/eprint/16066

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