Relationship between the industry specialist auditors and financial reporting timeliness under MFRS

This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource de...

Full description

Bibliographic Details
Main Authors:	Puat Nelson, Sherliza, Ahmad, Maslina, Mohamed, Hamidah
Format:	Article
Language:	English English English
Published:	UPM Press 2019
Subjects:	HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management
Online Access:	http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf

id	iium-71686
recordtype	eprints
spelling	iium-716862020-02-26T04:23:50Z http://irep.iium.edu.my/71686/ Relationship between the industry specialist auditors and financial reporting timeliness under MFRS Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource dependence theory. Data comprise the 2012 annual reports of 796 Malaysian public listed companies and 342 of these companies had fully complied with the Malaysian Financial Reporting Standards (MFRS). From the results noted, it appears that financial reporting timeliness can be improved through the engagement of industry specialist auditors. This outcome contributes to the existing literature in auditing by enlarging the empirical evidence that was assessed with four different methods. UPM Press 2019-03 Article PeerReviewed application/pdf en http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf application/pdf en http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf application/pdf en http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf Puat Nelson, Sherliza and Ahmad, Maslina and Mohamed, Hamidah (2019) Relationship between the industry specialist auditors and financial reporting timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27 (1). pp. 213-233. ISSN 0128-7702 E-ISSN 2231-8534 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2027%20(1)%20Mar.%202019/JSSH-2360-2017.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management
spellingShingle	HF5601 Accounting. Bookkeeping HF5717 Business communication HF5735 Business records management Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
description	This paper aims to identify the association between financial reporting timeliness and the presence of industry specialist auditors. The auditor’s report lag (ARL) is used as a proxy for the financial reporting timeliness. The association between the two factors was examined through the resource dependence theory. Data comprise the 2012 annual reports of 796 Malaysian public listed companies and 342 of these companies had fully complied with the Malaysian Financial Reporting Standards (MFRS). From the results noted, it appears that financial reporting timeliness can be improved through the engagement of industry specialist auditors. This outcome contributes to the existing literature in auditing by enlarging the empirical evidence that was assessed with four different methods.
format	Article
author	Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah
author_facet	Puat Nelson, Sherliza Ahmad, Maslina Mohamed, Hamidah
author_sort	Puat Nelson, Sherliza
title	Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
title_short	Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
title_full	Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
title_fullStr	Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
title_full_unstemmed	Relationship between the industry specialist auditors and financial reporting timeliness under MFRS
title_sort	relationship between the industry specialist auditors and financial reporting timeliness under mfrs
publisher	UPM Press
publishDate	2019
url	http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/ http://irep.iium.edu.my/71686/7/71686%20Relationship%20between%20the%20Industry%20Specialist%20Auditors.pdf http://irep.iium.edu.my/71686/13/71686_Relationship%20between%20the%20industry%20specialist_WOS.pdf http://irep.iium.edu.my/71686/19/71686_Relationship%20between%20the%20industry%20specialist%20auditors%20and%20financial%20reporting%20timeliness%20under%20MFRS_Scopus.pdf
first_indexed	2023-09-18T21:41:39Z
last_indexed	2023-09-18T21:41:39Z
_version_	1777413179694907392

Relationship between the industry specialist auditors and financial reporting timeliness under MFRS

Similar Items