The association between industry specialist auditor and financial reporting timeliness- post MFRS Period

• Main Authors: Ahmad, Maslina, Mohamed, Hamidah, Puat Nelson, Sherliza
• Format: Article
• Language: English
• Published: 2016
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/55297/1/ISA%20and%20Timeliness%20of%20FR%20-%20Procedia%20May%202016.pdf; http://irep.iium.edu.my/55297/; http://www.sciencedirect.com/science/journal/18770428/219
• Institution: Universiti Islam Antarabangsa Malaysia

This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited fi...