The association between industry specialist auditor and financial reporting timeliness- post MFRS Period

The association between industry specialist auditor and financial reporting timeliness- post MFRS Period

This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited fi...

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Bibliographic Details
Main Authors: Ahmad, Maslina, Mohamed, Hamidah, Puat Nelson, Sherliza
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting. Bookkeeping
HF5735 Business records management
Online Access:http://irep.iium.edu.my/49584/
http://irep.iium.edu.my/49584/
http://irep.iium.edu.my/49584/1/49584.pdf
id iium-49584
recordtype eprints
spelling iium-495842016-05-03T07:34:43Z http://irep.iium.edu.my/49584/ The association between industry specialist auditor and financial reporting timeliness- post MFRS Period Ahmad, Maslina Mohamed, Hamidah Puat Nelson, Sherliza HF5601 Accounting. Bookkeeping HF5735 Business records management This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited financial statements on time. The presence of industry specialist auditors is believed to be able to reduce the audit report lag and subsequently enhance financial reporting timeliness. The overall results of the study suggest that the appointment of industry specialist auditors to undertake auditing work under full MFRS convergence improves financial reporting timeliness. 2015 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/49584/1/49584.pdf Ahmad, Maslina and Mohamed, Hamidah and Puat Nelson, Sherliza (2015) The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. In: 3rd Global Conference on Business and Social Science 2015 (GCBSS), 16th -17th Dec. 2015, Kuala Lumpur. http://www.gcbss.org/gcbss-proceeding.html
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HF5601 Accounting. Bookkeeping
HF5735 Business records management
spellingShingle HF5601 Accounting. Bookkeeping
HF5735 Business records management
Ahmad, Maslina
Mohamed, Hamidah
Puat Nelson, Sherliza
The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
description This study examines audit report lag as one of the mechanisms to measure timeliness of financial reporting. The convergence of International Financial Reporting Standards (IFRS) with Malaysian Financial Reporting Standards (MFRS) might challenge the auditors to issue their listed clients’ audited financial statements on time. The presence of industry specialist auditors is believed to be able to reduce the audit report lag and subsequently enhance financial reporting timeliness. The overall results of the study suggest that the appointment of industry specialist auditors to undertake auditing work under full MFRS convergence improves financial reporting timeliness.
format Conference or Workshop Item
author Ahmad, Maslina
Mohamed, Hamidah
Puat Nelson, Sherliza
author_facet Ahmad, Maslina
Mohamed, Hamidah
Puat Nelson, Sherliza
author_sort Ahmad, Maslina
title The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
title_short The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
title_full The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
title_fullStr The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
title_full_unstemmed The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
title_sort association between industry specialist auditor and financial reporting timeliness- post mfrs period
publishDate 2015
url http://irep.iium.edu.my/49584/
http://irep.iium.edu.my/49584/
http://irep.iium.edu.my/49584/1/49584.pdf
first_indexed 2023-09-18T21:10:05Z
last_indexed 2023-09-18T21:10:05Z
_version_ 1777411194360954880

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