Factors influencing audit report lag in Malaysian public listed companies / Amanuddin Shamsuddin ... [et al.]

• Main Authors: Shamsuddin, Amanuddin, Zahar, Amira Natasha, Mohd Zahar, Anis Amira, Rengasamy, Mithrah
• Format: Article
• Language: English
• Published: UiTM Cawangan Johor 2019
• Subjects: Auditing; Public accounting. Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/42288/1/42288.pdf; http://ir.uitm.edu.my/id/eprint/42288/; https://insightjournal.my/
• Institution: Universiti Teknologi Mara

Timeliness of audited financial statement is significantly influenced by the length of the audit process. The purposes of this study is to identify the level of audit report lag (ARL) in Malaysian public listed companies and to investigate the factors that influence ARL in Malaysia. This study exte...