Corporate governance and audit report timeliness: evidence from Malaysia
Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualific...
Saved in:
Main Authors: | , |
---|---|
Format: | Book Chapter |
Language: | English |
Published: |
Emerald Group Publishing Limited
2011
|
Subjects: | |
Online Access: | http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf http://irep.iium.edu.my/6660/ http://www.emeraldinsight.com/books.htm?chapterid=17004891 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.iium.irep.6660 |
---|---|
record_format |
dspace |
spelling |
my.iium.irep.66602012-05-22T05:29:39Z http://irep.iium.edu.my/6660/ Corporate governance and audit report timeliness: evidence from Malaysia Puat Nelson, Sherliza Shukeri, Siti Norwahida HF5601 Accounting. Bookkeeping Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualifications. Design/methodology/approach : The sample comprises of 703 Malaysian listed companies from Bursa Malaysia for the year 2009. It excludes companies from finance related sector as they operate under a highly regulated market under the supervision by the Central Bank of Malaysia. Further, regression analysis was performed to examine the audit report timeliness determinants. Findings : Results show that audit report timeliness is influenced by audit committee size, auditor type, audit opinion and firm profitability. However, no association was found between board independence, audit committee meetings and audit committee members’ qualifications and audit report timeliness. Research limitations/implications : Practical implication may be suggested on a minimum submission period of audit report, and regulators’ support for organisation to have larger audit committee size. Originality/value : The study investigates the impact of corporate governance on audit timeliness, in light of the recent amendments on the Malaysian Code of Corporate Governance made in 2007. Emerald Group Publishing Limited 2011-11 Book Chapter REM application/pdf en http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf Puat Nelson, Sherliza and Shukeri, Siti Norwahida (2011) Corporate governance and audit report timeliness: evidence from Malaysia. In: Accounting in Asia. Research in Accounting in Emerging Economies (11). Emerald Group Publishing Limited, United Kingdom, pp. 109-127. ISBN 9781780524443 http://www.emeraldinsight.com/books.htm?chapterid=17004891 10.1108/S1479-3563(2011)0000011010 |
institution |
Universiti Islam Antarabangsa Malaysia |
building |
IIUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
International Islamic University Malaysia |
content_source |
IIUM Repository (IREP) |
url_provider |
http://irep.iium.edu.my/ |
language |
English |
topic |
HF5601 Accounting. Bookkeeping |
spellingShingle |
HF5601 Accounting. Bookkeeping Puat Nelson, Sherliza Shukeri, Siti Norwahida Corporate governance and audit report timeliness: evidence from Malaysia |
description |
Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualifications.
Design/methodology/approach : The sample comprises of 703 Malaysian listed companies from Bursa Malaysia for the year 2009. It excludes companies from finance related sector as they operate under a highly regulated market under the supervision by the Central Bank of Malaysia. Further, regression analysis was performed to examine the audit report timeliness determinants.
Findings : Results show that audit report timeliness is influenced by audit committee size, auditor type, audit opinion and firm profitability. However, no association was found between board independence, audit committee meetings and audit committee members’ qualifications and audit report timeliness.
Research limitations/implications : Practical implication may be suggested on a minimum submission period of audit report, and regulators’ support for organisation to have larger audit committee size.
Originality/value : The study investigates the impact of corporate governance on audit timeliness, in light of the recent amendments on the Malaysian Code of Corporate Governance made in 2007.
|
format |
Book Chapter |
author |
Puat Nelson, Sherliza Shukeri, Siti Norwahida |
author_facet |
Puat Nelson, Sherliza Shukeri, Siti Norwahida |
author_sort |
Puat Nelson, Sherliza |
title |
Corporate governance and audit report timeliness:
evidence from Malaysia
|
title_short |
Corporate governance and audit report timeliness:
evidence from Malaysia
|
title_full |
Corporate governance and audit report timeliness:
evidence from Malaysia
|
title_fullStr |
Corporate governance and audit report timeliness:
evidence from Malaysia
|
title_full_unstemmed |
Corporate governance and audit report timeliness:
evidence from Malaysia
|
title_sort |
corporate governance and audit report timeliness:
evidence from malaysia |
publisher |
Emerald Group Publishing Limited |
publishDate |
2011 |
url |
http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf http://irep.iium.edu.my/6660/ http://www.emeraldinsight.com/books.htm?chapterid=17004891 |
_version_ |
1643605784812060672 |
score |
13.18916 |