AUDIT REPORT LAG IN MALAYSIA

Authors

  • Kogilavani Apadore Faculty of Business and Finance, Universiti Tunku Abdul Rahman (UTAR), Kampar, Malaysia,
  • Mohd Danial Afiq Khamar Tazilah Faculty Of Management And Economics , Universiti Pendidikan Sultan Idris (UPSI), Tanjung Malim, Perak,
  • Uma Eswari Punchanathan Faculty of Business and Finance, Universiti Tunku Abdul Rahman (UTAR), Kampar, Malaysia,
  • Thanaletchumi Letchumanan Faculty of Business and Finance, Universiti Tunku Abdul Rahman (UTAR), Kampar, Malaysia

Keywords:

Audit Report Lag, IFRS, Malaysia

Abstract

The nature of the Corporate Governance mechanism in a company may influence the timeliness of the audited financial statement. This study examines the trend of Audit Report Lag (ARL) within Malaysia Public Listed Companies. This study examines data collected between 2011 and 2015 during the IFRS Convergence period, as opposed to data from 2012 in earlier work. This research used balance panel data with 1710 observations for a sample of 342 public listed companies from Bursa Malaysia website. Policymakers, regulators, and academics can all benefit from this study's insightful recommendations on how to ensure that the code of corporate governance is appropriately managed in compliance with Bursa Malaysia's criteria.

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Published

2024-09-30

How to Cite

Apadore, K., Tazilah, M. D. A. K., Punchanathan, U. E., & Letchumanan, T. (2024). AUDIT REPORT LAG IN MALAYSIA. International Journal of Accounting, Finance and Business, 9(56), 82–99. Retrieved from https://academicinspired.com/ijafb/article/view/2577

Issue

Vol. 9 No. 56 (2024): Volume: 9 Issues: 56 [September, 2024]

Section

Articles