Determinants of audit report lag among Malaysian public listed companies during the convergence period of IFRS

• 主要作者: Kogilavani, Apadore
• 格式: Thesis
• 語言: English; English; English
• 出版: 2022
• 主題: HF5667 Professional Ethics. Auditors.
• 在線閱讀: 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/

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...