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Corporate Governance and Audit Report Lag in Malaysia

Author

Listed:
  • Mohamad Naimi Mohamad-Nor

    (College of Business, Accounting Building, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia)

  • naimi@uum.edu.my
  • Rohami Shafie

    (College of Business, Accounting Building, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia)

  • Wan Nordin Wan-Hussin

Abstract

This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee independence and expertise are associated with the timeliness of the audit report. Classification-JEL:

Suggested Citation

  • Mohamad Naimi Mohamad-Nor & naimi@uum.edu.my & Rohami Shafie & Wan Nordin Wan-Hussin, 2010. "Corporate Governance and Audit Report Lag in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 6(2), pages 57-84.
  • Handle: RePEc:usm:journl:aamjaf00602_57-84
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    File URL: http://web.usm.my/journal/aamjaf/vol6-2-2010/6-2-4.pdf
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    1. repec:kap:jmgtgv:v:21:y:2017:i:2:d:10.1007_s10997-016-9347-3 is not listed on IDEAS
    2. repec:pdc:jrnbeh:v:14:y:2018:i:2:p:355-374 is not listed on IDEAS
    3. repec:taf:oabmxx:v:3:y:2016:i:1:p:1195680 is not listed on IDEAS
    4. Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
    5. repec:eee:jocaae:v:9:y:2013:i:1:p:19-32 is not listed on IDEAS
    6. repec:spr:eurasi:v:7:y:2017:i:3:d:10.1007_s40821-016-0070-4 is not listed on IDEAS

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