Corporate governance and audit report timeliness: evidence from Malaysia

Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualific...

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Main Authors:	Puat Nelson, Sherliza, Shukeri, Siti Norwahida
Format:	Book Chapter
Language:	English
Published:	Emerald Group Publishing Limited 2011
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf

id	iium-6660
recordtype	eprints
spelling	iium-66602012-05-22T05:29:39Z http://irep.iium.edu.my/6660/ Corporate governance and audit report timeliness: evidence from Malaysia Puat Nelson, Sherliza Shukeri, Siti Norwahida HF5601 Accounting. Bookkeeping Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualifications. Design/methodology/approach : The sample comprises of 703 Malaysian listed companies from Bursa Malaysia for the year 2009. It excludes companies from finance related sector as they operate under a highly regulated market under the supervision by the Central Bank of Malaysia. Further, regression analysis was performed to examine the audit report timeliness determinants. Findings : Results show that audit report timeliness is influenced by audit committee size, auditor type, audit opinion and firm profitability. However, no association was found between board independence, audit committee meetings and audit committee members’ qualifications and audit report timeliness. Research limitations/implications : Practical implication may be suggested on a minimum submission period of audit report, and regulators’ support for organisation to have larger audit committee size. Originality/value : The study investigates the impact of corporate governance on audit timeliness, in light of the recent amendments on the Malaysian Code of Corporate Governance made in 2007. Emerald Group Publishing Limited 2011-11 Book Chapter PeerReviewed application/pdf en http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf Puat Nelson, Sherliza and Shukeri, Siti Norwahida (2011) Corporate governance and audit report timeliness: evidence from Malaysia. In: Accounting in Asia. Research in Accounting in Emerging Economies (11). Emerald Group Publishing Limited, United Kingdom, pp. 109-127. ISBN 9781780524443 http://www.emeraldinsight.com/books.htm?chapterid=17004891 10.1108/S1479-3563(2011)0000011010
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
spellingShingle	HF5601 Accounting. Bookkeeping Puat Nelson, Sherliza Shukeri, Siti Norwahida Corporate governance and audit report timeliness: evidence from Malaysia
description	Purpose : The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members’ qualifications. Design/methodology/approach : The sample comprises of 703 Malaysian listed companies from Bursa Malaysia for the year 2009. It excludes companies from finance related sector as they operate under a highly regulated market under the supervision by the Central Bank of Malaysia. Further, regression analysis was performed to examine the audit report timeliness determinants. Findings : Results show that audit report timeliness is influenced by audit committee size, auditor type, audit opinion and firm profitability. However, no association was found between board independence, audit committee meetings and audit committee members’ qualifications and audit report timeliness. Research limitations/implications : Practical implication may be suggested on a minimum submission period of audit report, and regulators’ support for organisation to have larger audit committee size. Originality/value : The study investigates the impact of corporate governance on audit timeliness, in light of the recent amendments on the Malaysian Code of Corporate Governance made in 2007.
format	Book Chapter
author	Puat Nelson, Sherliza Shukeri, Siti Norwahida
author_facet	Puat Nelson, Sherliza Shukeri, Siti Norwahida
author_sort	Puat Nelson, Sherliza
title	Corporate governance and audit report timeliness: evidence from Malaysia
title_short	Corporate governance and audit report timeliness: evidence from Malaysia
title_full	Corporate governance and audit report timeliness: evidence from Malaysia
title_fullStr	Corporate governance and audit report timeliness: evidence from Malaysia
title_full_unstemmed	Corporate governance and audit report timeliness: evidence from Malaysia
title_sort	corporate governance and audit report timeliness: evidence from malaysia
publisher	Emerald Group Publishing Limited
publishDate	2011
url	http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/ http://irep.iium.edu.my/6660/1/corporate_governance_and_audit_report.pdf
first_indexed	2023-09-18T20:15:44Z
last_indexed	2023-09-18T20:15:44Z
_version_	1777407775013339136

Corporate governance and audit report timeliness: evidence from Malaysia

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