Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia

This paper analyses the impact of new regulation on audit delays. Audit delays are measured by the numbers of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed, along with some of...

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Main Author:	Mohamad Hisyam, Baharom
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8324/1/S821441_01.pdf https://etd.uum.edu.my/8324/2/S821441_02.pdf https://etd.uum.edu.my/8324/3/S821441_references.docx
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id	my-uum-etd.8324
record_format	uketd_dc
spelling	my-uum-etd.83242021-06-06T03:08:07Z Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia 2018 Mohamad Hisyam, Baharom Abidin, Shamharir Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting HF5667 Professional Ethics. Auditors. This paper analyses the impact of new regulation on audit delays. Audit delays are measured by the numbers of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed, along with some of the results of the variable tested. This study focuses on 91 companies listed on Bursa Malaysia as at 31 Disember 2015 to 2016. Seven explanatory variables are tested to investigate delays in issuing audit reports. The results show that new regulation, type of auditors and audit complexity are significantly correlates with audit delay in the period tested. Other variables such as size of the company, type of income, leverage and audit opinion show no significant correlation with audit delay. The outcome of the study could support regulatory bodies in the process of drafting new rules in futures and help management to reduce delay. The study therefore, recommended that future studies should include additional corporate governance variables like characteristic of board directors and audit committee. 2018 Thesis https://etd.uum.edu.my/8324/ https://etd.uum.edu.my/8324/1/S821441_01.pdf text eng staffonly https://etd.uum.edu.my/8324/2/S821441_02.pdf text eng public https://etd.uum.edu.my/8324/3/S821441_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abidin, Shamharir
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Mohamad Hisyam, Baharom Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
description	This paper analyses the impact of new regulation on audit delays. Audit delays are measured by the numbers of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed, along with some of the results of the variable tested. This study focuses on 91 companies listed on Bursa Malaysia as at 31 Disember 2015 to 2016. Seven explanatory variables are tested to investigate delays in issuing audit reports. The results show that new regulation, type of auditors and audit complexity are significantly correlates with audit delay in the period tested. Other variables such as size of the company, type of income, leverage and audit opinion show no significant correlation with audit delay. The outcome of the study could support regulatory bodies in the process of drafting new rules in futures and help management to reduce delay. The study therefore, recommended that future studies should include additional corporate governance variables like characteristic of board directors and audit committee.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mohamad Hisyam, Baharom
author_facet	Mohamad Hisyam, Baharom
author_sort	Mohamad Hisyam, Baharom
title	Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
title_short	Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
title_full	Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
title_fullStr	Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
title_full_unstemmed	Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia
title_sort	kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran ace, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8324/1/S821441_01.pdf https://etd.uum.edu.my/8324/2/S821441_02.pdf https://etd.uum.edu.my/8324/3/S821441_references.docx
_version_	1747828374060924928

Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia

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