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Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz

This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopt...

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Main Authors: Ahmad, Norkhazimah, Abdul Aziz, Asmah
Format: Article
Language:English
Published: Faculty of Accountancy 2005
Subjects:
Auditing. Auditors
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf
http://ir.uitm.edu.my/id/eprint/11689/
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spelling my.uitm.ir.116892016-09-22T05:46:45Z http://ir.uitm.edu.my/id/eprint/11689/ Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz Ahmad, Norkhazimah Abdul Aziz, Asmah Auditing. Auditors Malaysia This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopted by the local authorities in Johor within this period. Audit lag is defined, as the gap in terms of number of months from the end of the financial year (31 December) to the signature date of audit certificate by the Auditor General. Data of audit lags were gathered from the financial statements and audit certificates issued by the Auditor General, which were obtained from the National Audit of Johor branch. Analysis of this study reveals that 88.89% of audit lags of local authorities in Johor within the period of study exceeded 12 months. The longest average audit lag was in 1990 and the shortest was in 1995. Analysis of association of audit lag and functioning of Johor local authorities from 1999 to 2001 reveals that, only certain local authorities were significantly associated with audit lags. Faculty of Accountancy 2005 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf Ahmad, Norkhazimah and Abdul Aziz, Asmah (2005) Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz. National Accounting Research Journal, 3 (1). pp. 111-127. ISSN 1675-753X
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Auditing. Auditors
Malaysia
spellingShingle Auditing. Auditors
Malaysia
Ahmad, Norkhazimah
Abdul Aziz, Asmah
Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
description This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999 to 2001. This three-year period has been chosen, because of the several changes which have been adopted by the local authorities in Johor within this period. Audit lag is defined, as the gap in terms of number of months from the end of the financial year (31 December) to the signature date of audit certificate by the Auditor General. Data of audit lags were gathered from the financial statements and audit certificates issued by the Auditor General, which were obtained from the National Audit of Johor branch. Analysis of this study reveals that 88.89% of audit lags of local authorities in Johor within the period of study exceeded 12 months. The longest average audit lag was in 1990 and the shortest was in 1995. Analysis of association of audit lag and functioning of Johor local authorities from 1999 to 2001 reveals that, only certain local authorities were significantly associated with audit lags.
format Article
author Ahmad, Norkhazimah
Abdul Aziz, Asmah
author_facet Ahmad, Norkhazimah
Abdul Aziz, Asmah
author_sort Ahmad, Norkhazimah
title Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_short Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_full Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_fullStr Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_full_unstemmed Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
title_sort timelines of local authorities financial reports / norkhazimah ahmad and asmah abdul aziz
publisher Faculty of Accountancy
publishDate 2005
url http://ir.uitm.edu.my/id/eprint/11689/1/AJ_NORKHAZIMAH%20AHMAD%20NARJ%2005%201.pdf
http://ir.uitm.edu.my/id/eprint/11689/
_version_ 1685648313051774976
score 13.211869

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