Convergence to IFRs and Audit Report Lag in Malaysia

Sharifah Milda Amirul · Mohd Fairuz Md Salleh

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) have decided to bring Malaysia to full convergence with the International Financial Reporting Standards (IFRS) by 1 st January 2012. This has inspired the study to investigate the effect of the convergence of IFRS proxied by the implementation of new accounting standards (FRS 4, 7, 123 & 139) on the audit report lag (ARL) in Malaysia since the requirement of the IFRS is much complicated. The samples of the study were drawn from the public listed companies on the main market of Bursa Malaysia. The study reveals that the ARL increases as new accounting standards implemented. Significantly, the ARL in Malaysia is found to be longer compared to other developed and developing countries.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1981Auditor size and audit quality 2000The effect of international institutional factors on properties of accounting earnings 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements 2001Additional Evidence on Audit Report Lag 1987An Empirical Analysis of Audit Delay 1989Audit delay and the timeliness of corporate reporting*

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