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

• Main Authors: Ahmad, Syahrul Ahmar, Mohd Yunos, Siti Fabillah, Mohamed Yunos, Rahimah
• Format: Article
• Language: English
• Published: UiTM Cawangan Johor 2018
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Public accounting. Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf; http://ir.uitm.edu.my/id/eprint/41136/

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...