The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia

• Main Authors: Kaaroud, Mohamed Ahmed, Mohd. Ariffin, Noraini, Ahmad, Maslina
• Format: Article
• Language: English; English; English
• Published: Emerald Group Publishing 2020
• Subjects: HF5735 Business records management; HG1501 Banking; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/80466/1/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance.pdf; http://irep.iium.edu.my/80466/2/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance_SCOPUS.pdf; http://irep.iium.edu.my/80466/3/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance_WOS.pdf; http://irep.iium.edu.my/80466/; https://www.emerald.com/insight/content/doi/10.1108/JIABR-05-2017-0069/full/html
• Institution: Universiti Islam Antarabangsa Malaysia

The purpose of this study is to examine the extent of audit report lag (ARL) and its association with governance mechanisms in the Islamic banking institutions in Malaysia. The extent of ARL lag is defined by the number of days from a company’s financial year-end to the signature date on its audit r...