Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos

The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meet...

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Main Authors: Ahmad, Syahrul Ahmar, Mohd Yunos, Siti Fabillah, Mohamed Yunos, Rahimah
Format: Article
Language:English
Published: UiTM Cawangan Johor 2018
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf
http://ir.uitm.edu.my/id/eprint/41136/
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Institution: Universiti Teknologi Mara
Language: English
id my.uitm.ir.41136
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spelling my.uitm.ir.411362021-02-03T03:47:06Z http://ir.uitm.edu.my/id/eprint/41136/ Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos Ahmad, Syahrul Ahmar Mohd Yunos, Siti Fabillah Mohamed Yunos, Rahimah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Public accounting. Auditing The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia. UiTM Cawangan Johor 2018 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf Ahmad, Syahrul Ahmar and Mohd Yunos, Siti Fabillah and Mohamed Yunos, Rahimah (2018) Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos. Insight Journal (IJ) UiTM Cawangan Johor Online Journal, 1 (1). pp. 23-33. ISSN 2600-8564
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Public accounting. Auditing
spellingShingle Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Public accounting. Auditing
Ahmad, Syahrul Ahmar
Mohd Yunos, Siti Fabillah
Mohamed Yunos, Rahimah
Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
description The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia.
format Article
author Ahmad, Syahrul Ahmar
Mohd Yunos, Siti Fabillah
Mohamed Yunos, Rahimah
author_facet Ahmad, Syahrul Ahmar
Mohd Yunos, Siti Fabillah
Mohamed Yunos, Rahimah
author_sort Ahmad, Syahrul Ahmar
title Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_short Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_full Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_fullStr Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_full_unstemmed Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_sort timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / syahrul ahmar ahmad, siti fabillah mohd yunos and rahimah mohamed yunos
publisher UiTM Cawangan Johor
publishDate 2018
url http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf
http://ir.uitm.edu.my/id/eprint/41136/
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