The impact of the audit committee expertise on audit report lag : evidence from Malaysia /

This paper investigates the influence of the audit committee expertise on the timeliness of financial information measured by audit report lag. Timeliness of financial information is essential to investors since it impacts their investment decisions. The current study empirically examines the impact...

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Bibliographic Details
Main Author: Abdulle, Abdinaim Abdi (Author)
Format: Thesis
Language:English
Published: Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2019
Subjects:
Online Access:Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library.
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100 1 |a Abdulle, Abdinaim Abdi,  |e author 
245 1 4 |a The impact of the audit committee expertise on audit report lag :  |b evidence from Malaysia /  |c by Abdinaim Abdi Abdulle 
264 1 |a Kuala Lumpur :  |b Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,  |c 2019 
300 |a xiii, 95 leaves :  |b illustrations ;  |c 30cm. 
336 |2 rdacontent  |a text 
347 |2 rdaft  |a text file  |b PDF 
502 |a Thesis (MSACC)--International Islamic University Malaysia, 2019. 
504 |a Includes bibliographical references (leaves 81-89). 
520 |a This paper investigates the influence of the audit committee expertise on the timeliness of financial information measured by audit report lag. Timeliness of financial information is essential to investors since it impacts their investment decisions. The current study empirically examines the impact of the three audit committee expertise, namely academic accounting, professional accounting, and chief financial officer experience on audit report lag. Audit report lag is defined as the day between the date of financial year-end and the date when the audit report is signed. To achieve a credible study, data were drawn from 91 firms' annual reports among the Malaysian public listed companies for the 2016 financial year-end. Agency theory and resource dependence theory are applied to explain the research framework of the present study. The findings show that the average audit report lag is 95 days, which is lower than the prior studies conducted in Malaysia. This study suggests that there are pieces of evidence of improvement in audit reporting delays among the Malaysian public listed companies.However, contrary to expectations, the multiple regression analysis shows a significant positive relationship between the percentage of the audit committee experts and audit report lag. The findings of the study may be useful to the Malaysian regulatory bodies, such as the Securities Commission and Bursa Malaysia, to better understand the extension of audit works. In addition, the findings could also be useful for a future regulation on the annual filing of reports. This may lead to an improvement in the auditors' time pressure. 
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655 7 |a Theses, IIUM local 
690 |a Dissertations, Academic  |x Department of Accounting  |z IIUM 
710 2 |a International Islamic University Malaysia.  |b Department of Accounting 
856 4 |u http://studentrepo.iium.edu.my/handle/123456789/9625  |z Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. 
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