Timeliness of annual audit report: some empirical evidence from Malaysia
The aim of this study is to examine the factors that influence annual audit report in Malaysia. The sample includes 300 largest companies listed in the KLSE for the year ended 2009. Findings show that audit report lag is significantly influenced by auditor type, audit opinion and firm performance. H...
Main Authors: | , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2011
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Subjects: | |
Online Access: | http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/ http://irep.iium.edu.my/10542/1/paper_on_300_companies.pdf |