The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia
The purpose of this study is to examine the extent of audit report lag (ARL) and its association with governance mechanisms in the Islamic banking institutions in Malaysia. The extent of ARL lag is defined by the number of days from a company’s financial year-end to the signature date on its audit r...
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| 格式: | Article |
| 语言: | English English English |
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Emerald Group Publishing
2020
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| 在线阅读: | http://irep.iium.edu.my/80466/1/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance.pdf http://irep.iium.edu.my/80466/2/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance_SCOPUS.pdf http://irep.iium.edu.my/80466/3/80466_The%20extent%20of%20audit%20report%20lag%20and%20governance_WOS.pdf http://irep.iium.edu.my/80466/ https://www.emerald.com/insight/content/doi/10.1108/JIABR-05-2017-0069/full/html |
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