IDEAS home Printed from https://ideas.repec.org/a/rss/jnljsh/v1i2p1.html
   My bibliography  Save this article

Audit Delay and Accountability Index: Evidence from Malaysian Local Governments

Author

Listed:
  • Marziana Mohammad
  • Wan Mohammad Taufik Wan Abdullah
  • Mohmmad Sakarnor Deris

Abstract

This paper investigates the determinants of audit delay in Malaysia. The sample comprises three local authorities which are Kedah, Perak and Kelantan during the period 2008 – 2010. The research was conducted based on secondary data which are obtained from the Auditor General Report and Financial Management Performance of the departments or agencies for the respective local authorities in Kedah, Perak and Kelantan. The number of days between the date of the financial statement year end and the date of certificated by the auditor is used to measure the audit delay. The result indicated that the financial management performance of most of the departments or agencies in the sample based on the Accountability Index was at a satisfaction level while most of them did not publish the financial statements on time. However, this study cannot be generalized to other local authorities in Malaysia, since it is meant for Kedah, Perak and Kelantan only.

Suggested Citation

  • Marziana Mohammad & Wan Mohammad Taufik Wan Abdullah & Mohmmad Sakarnor Deris, 2014. "Audit Delay and Accountability Index: Evidence from Malaysian Local Governments," Studies in Social Sciences and Humanities, Research Academy of Social Sciences, vol. 1(2), pages 60-67.
    • Handle: RePEc:rss:jnljsh:v1i2p1
    as

    Download full text from publisher

    File URL: http://rassweb.org/admin/pages/ResearchPapers/Paper%201_1495977825.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Payne, Jeff L. & Jensen, Kevan L., 2002. "An examination of municipal audit delay," Journal of Accounting and Public Policy, Elsevier, vol. 21(1), pages 1-29.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
    2. Susana Escaloni & Mercedes Mareque, 2021. "Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs," Sustainability, MDPI, vol. 13(22), pages 1-21, November.
    3. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rss:jnljsh:v1i2p1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Danish Khalil (email available below). General contact details of provider: http://www.rassweb.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.