Kesan peraturan baru ke atas kelewatan audit laporan kewangan: kajian ke atas pasaran Ace, Malaysia

• Main Author: Mohamad Hisyam, Baharom
• Format: Thesis
• Language: English; English; English
• Published: 2018
• Subjects: HF5601-5689 Accounting; HF5667 Professional Ethics. Auditors.
• Online Access: http://etd.uum.edu.my/8324/

This paper analyses the impact of new regulation on audit delays. Audit delays are measured by the numbers of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed, along with some of...