Relationship between the industry specialist auditors and financial reporting timeliness under MFRS

• Main Authors: Puat Nelson, Sherliza, Ahmad, Maslina, Mohamed, Hamidah
• Format: Article
• Language: English; English; English
• Published: UPM Press 2019
• Subjects: HF5601 Accounting. Bookkeeping; HF5717 Business communication; HF5735 Business records management
• Online Access: http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf; http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf; http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf; http://irep.iium.edu.my/71686/; http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2027%20(1)%20Mar.%202019/JSSH-2360-2017.pdf
• Institution: Universiti Islam Antarabangsa Malaysia

This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource de...