Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin

This objective of this study is to investigate the determinants of audit reporting lag that may impact the timeliness of annual reports. Specifically, the study examines the relationship between audit reporting lag and type of auditor, CEO duality, audit committee size, audit committee independence...

Full description

Saved in:

Bibliographic Details
Main Author:	Yamin, Sarimah
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Balance sheets Financial statements Including corporation reports Financial reporting Financial disclosure
Online Access:	https://ir.uitm.edu.my/id/eprint/75922/1/75922.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.75922
record_format	uketd_dc
spelling	my-uitm-ir.759222023-06-15T01:50:56Z Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin 2015 Yamin, Sarimah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure This objective of this study is to investigate the determinants of audit reporting lag that may impact the timeliness of annual reports. Specifically, the study examines the relationship between audit reporting lag and type of auditor, CEO duality, audit committee size, audit committee independence and audit committee meeting. This study also controls the possible effect of company size, profitability, leverage, growth and industry to the audit reporting lag. Based on 729 annual reports of companies listed in Bursa Malaysia, the study finds that 99 days are the average reporting lag for listed company in Malaysia on 2014. Consistent with prior finding the study finds negative significant relationship between audit reporting lag and type of auditor and audit committee size. In addition, the findings show that C EO duality is seemingly not significant factors influencing the audit reporting lag in Malaysia. Meanwhile, audit reporting lag has a positive relationship with audit committee independence and audit committee meeting. Apart from this, company big size and profitable company tend to have a shorter audit reporting lag. On the other hand, leverage and growth do not significantly effect the delay in financial reporting. This study concludes that the type of auditor, audit committee size, audit committee independence and audit committee meeting are important determinants of audit reporting lag. Keywords: Audit reporting lag, Bursa Malaysia, type of auditors, CEO duality, audit committee size, audit committee independence, audit committee meeting, profitability, leverage, growth and industry. 2015 Thesis https://ir.uitm.edu.my/id/eprint/75922/ https://ir.uitm.edu.my/id/eprint/75922/1/75922.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Balance sheets Financial statements Including corporation reports Financial reporting Financial disclosure
spellingShingle	Balance sheets Financial statements Including corporation reports Financial reporting Financial disclosure Yamin, Sarimah Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
description	This objective of this study is to investigate the determinants of audit reporting lag that may impact the timeliness of annual reports. Specifically, the study examines the relationship between audit reporting lag and type of auditor, CEO duality, audit committee size, audit committee independence and audit committee meeting. This study also controls the possible effect of company size, profitability, leverage, growth and industry to the audit reporting lag. Based on 729 annual reports of companies listed in Bursa Malaysia, the study finds that 99 days are the average reporting lag for listed company in Malaysia on 2014. Consistent with prior finding the study finds negative significant relationship between audit reporting lag and type of auditor and audit committee size. In addition, the findings show that C EO duality is seemingly not significant factors influencing the audit reporting lag in Malaysia. Meanwhile, audit reporting lag has a positive relationship with audit committee independence and audit committee meeting. Apart from this, company big size and profitable company tend to have a shorter audit reporting lag. On the other hand, leverage and growth do not significantly effect the delay in financial reporting. This study concludes that the type of auditor, audit committee size, audit committee independence and audit committee meeting are important determinants of audit reporting lag. Keywords: Audit reporting lag, Bursa Malaysia, type of auditors, CEO duality, audit committee size, audit committee independence, audit committee meeting, profitability, leverage, growth and industry.
format	Thesis
qualification_level	Master's degree
author	Yamin, Sarimah
author_facet	Yamin, Sarimah
author_sort	Yamin, Sarimah
title	Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
title_short	Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
title_full	Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
title_fullStr	Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
title_full_unstemmed	Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin
title_sort	determinant of audit reporting lag: a case of malaysia / sarimah yamin
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/75922/1/75922.pdf
_version_	1783736091545698304

Determinant of audit reporting lag: a case of Malaysia / Sarimah Yamin

Similar Items