The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos

This study examines the relationship between audit committee effectiveness and the audit report delay among the Shariah-Compliant companies which focus on audit committee independence, audit committee meeting and audit committee expertise. Furthermore, this study also looks at the relationship betwe...

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Main Author:	Mohd Yunos, Siti Fabillah
Format:	Thesis
Language:	English
Published:	2012
Online Access:	https://ir.uitm.edu.my/id/eprint/17193/2/TM_SITI%20FABILLAH%20MOHD%20YUNOS%20AC%2012_5.pdf
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id	my-uitm-ir.17193
record_format	uketd_dc
spelling	my-uitm-ir.171932022-04-07T03:43:58Z The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos 2012-12 Mohd Yunos, Siti Fabillah This study examines the relationship between audit committee effectiveness and the audit report delay among the Shariah-Compliant companies which focus on audit committee independence, audit committee meeting and audit committee expertise. Furthermore, this study also looks at the relationship between the size of the company and the financial year end on the audit report delay. The data are collected using content analysis from annual report for 507 companies from year 2006 until 2008. The audit report delay form 2006 to 2008 is between 40 to 141 days. This study uses multiple regression analysis. The findings show that audit report delay will be longer for companies with higher number of audit committee meetings and will be shorter for larger companies besides having more financial expert in audit committee members. The result also finds that the composition of non-executives directors in audit committee and financial year-end does not give any significant influence to the audit report delay. 2012-12 Thesis https://ir.uitm.edu.my/id/eprint/17193/ https://ir.uitm.edu.my/id/eprint/17193/2/TM_SITI%20FABILLAH%20MOHD%20YUNOS%20AC%2012_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This study examines the relationship between audit committee effectiveness and the audit report delay among the Shariah-Compliant companies which focus on audit committee independence, audit committee meeting and audit committee expertise. Furthermore, this study also looks at the relationship between the size of the company and the financial year end on the audit report delay. The data are collected using content analysis from annual report for 507 companies from year 2006 until 2008. The audit report delay form 2006 to 2008 is between 40 to 141 days. This study uses multiple regression analysis. The findings show that audit report delay will be longer for companies with higher number of audit committee meetings and will be shorter for larger companies besides having more financial expert in audit committee members. The result also finds that the composition of non-executives directors in audit committee and financial year-end does not give any significant influence to the audit report delay.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Mohd Yunos, Siti Fabillah
spellingShingle	Mohd Yunos, Siti Fabillah The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
author_facet	Mohd Yunos, Siti Fabillah
author_sort	Mohd Yunos, Siti Fabillah
title	The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
title_short	The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
title_full	The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
title_fullStr	The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
title_full_unstemmed	The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos
title_sort	effect of audit committee effectiveness on audit report delay: an examination on shariah compliant companies / siti fabillah mohd yunos
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2012
url	https://ir.uitm.edu.my/id/eprint/17193/2/TM_SITI%20FABILLAH%20MOHD%20YUNOS%20AC%2012_5.pdf
_version_	1783733555388481536

The effect of audit committee effectiveness on audit report delay: an examination on Shariah compliant companies / Siti Fabillah Mohd Yunos

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