The relevance of internal governance mechanisms to financial reports timeliness / Rahimah Mohamed Yunos.

• Main Author: Mohamed Yunos, Rahimah
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Financial management. Business finance. Corporation finance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/30263/1/30263.pdf; http://ir.uitm.edu.my/id/eprint/30263/
• Institution: Universiti Teknologi Mara

The objective of the study is to identify the influence of firms’ internal governance mechanisms on the timeliness of management report and auditor report. The governance examined in this study isboard independence, board size, CEO duality, audit committee meeting and audit committee expertise. Data...