Staff View: Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos

Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos

The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meet...

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Main Authors:	Ahmad, Syahrul Ahmar, Mohd Yunos, Siti Fabillah, Mohamed Yunos, Rahimah
Format:	Article
Language:	English
Published:	UiTM Cawangan Johor 2018
Subjects:	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Public accounting. Auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf http://ir.uitm.edu.my/id/eprint/41136/
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id	my.uitm.ir.41136
record_format	eprints
spelling	my.uitm.ir.411362021-02-03T03:47:06Z http://ir.uitm.edu.my/id/eprint/41136/ Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos Ahmad, Syahrul Ahmar Mohd Yunos, Siti Fabillah Mohamed Yunos, Rahimah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Public accounting. Auditing The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia. UiTM Cawangan Johor 2018 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf Ahmad, Syahrul Ahmar and Mohd Yunos, Siti Fabillah and Mohamed Yunos, Rahimah (2018) Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos. Insight Journal (IJ) UiTM Cawangan Johor Online Journal, 1 (1). pp. 23-33. ISSN 2600-8564
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	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Public accounting. Auditing
spellingShingle	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Public accounting. Auditing Ahmad, Syahrul Ahmar Mohd Yunos, Siti Fabillah Mohamed Yunos, Rahimah Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
description	The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia.
format	Article
author	Ahmad, Syahrul Ahmar Mohd Yunos, Siti Fabillah Mohamed Yunos, Rahimah
author_facet	Ahmad, Syahrul Ahmar Mohd Yunos, Siti Fabillah Mohamed Yunos, Rahimah
author_sort	Ahmad, Syahrul Ahmar
title	Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_short	Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_full	Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_fullStr	Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_full_unstemmed	Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos
title_sort	timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / syahrul ahmar ahmad, siti fabillah mohd yunos and rahimah mohamed yunos
publisher	UiTM Cawangan Johor
publishDate	2018
url	http://ir.uitm.edu.my/id/eprint/41136/1/41136.pdf http://ir.uitm.edu.my/id/eprint/41136/
_version_	1691735764483702784
score	13.211869

Timeliness of financial reporting in the shariah-compliant companies: effects of audit committee’s and firms’ characteristics / Syahrul Ahmar Ahmad, Siti Fabillah Mohd Yunos and Rahimah Mohamed Yunos

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