Determinants of audit report lag among Malaysian public listed companies during the convergence period of IFRS
The nature of the Corporate Governance mechanism in a company may influence the timeliness of the audited financial statement. This study examines the trend of Audit Report Lag (ARL) as well as its relationship with Audit Committee Characteristic, Board Characteristics, internal audit investment and...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English English English |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/10669/1/permission%20to%20deposit-not%20allow-s95980.pdf https://etd.uum.edu.my/10669/2/s95980_01.pdf https://etd.uum.edu.my/10669/3/s95980_02.pdf https://etd.uum.edu.my/10669/ |
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| Institution: | Universiti Utara Malaysia |
| Language: | English English English |