Audit delay of listed companies: A case of Malaysia

• Main Authors: Che Ahmad, Ayoib, Abidin, Shamharir
• 格式: Article
• 语言: English
• 出版: Canadian Center of Science and Education (CCSE) 2008
• 主题: HF5601 Accounting
• 在线阅读: http://repo.uum.edu.my/10358/1/ACA2.pdf; http://repo.uum.edu.my/10358/; http://www.ccsenet.org/journal/index.php/ibr

It is important to understand factors that influence audit delay since it directly affects the timeliness of financial reporting which is one of the most important qualitative attributes of financial statements (Ashton et. al., 1987; Carslaw & Kaplan, 1991; and Johnson, 1998).A number of studie...