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Corporate Governance and Audit Report Timeliness: Evidence from Malaysia
16 references·16 citing·45 second hopsampled
Corporate Governance and Audit Report Timeliness: Evidence from Malaysia (2011)Corporate Governance and Audit Report Tim…International Business Research (2015)International Business Resear…Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Strengthening the Financial R…Islamic Financial Institutions and Corporate Governance: New Insights for Agency Theory (2009)Islamic Financial Institution…Determinants of audit report lag (2009)Determinants of audit report …Audit and reporting delays: Evidence from an emerging market (2008)Audit and reporting delays: E…Timeliness of corporate annual financial reporting in Greece (2006)Timeliness of corporate annua…Corporate governance and audit process (2006)Corporate governance and audi…Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange (2005)Determinants of Audit Report …Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Timeliness of corporate and audit reports (2002)Timeliness of corporate and a…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)THE IMPACT OF BOARD COMPOSITI…Audit delay and the timeliness of corporate reporting* (1989)Audit delay and the timelines…Separation of Ownership and Control (1983)Separation of Ownership and C…The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis (1980)The Association Between Selec…The effect of key audit matters on the audit report lag: evidence from Jordan (2023)The effect of key audit matte…The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey (2021)The impact of ownership struc…The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies (2021)The impact of internal corpor…Industry expertise on audit committee and audit report timeliness (2021)Industry expertise on audit c…The extent of audit report lag and governance mechanisms (2020)The extent of audit report la…Risk Management Functions and Audit Report Lag among Listed Saudi Manufacturing Companies (2020)Risk Management Functions and…Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market (2020)Audit Committee Chair Attribu…Audit committee chair accounting expertise and audit report timeliness (2019)Audit committee chair account…Timeliness of financial reporting and audit committee effectiveness: evidence from UAE (2018)Timeliness of financial repor…Lead engagement partner workload, partner-client tenure and audit reporting lag (2018)Lead engagement partner workl…Impact of corporate governance attributes and financial reporting lag on corporate financial performance (2018)Impact of corporate governanc…Audit report timeliness (2018)Audit report timelinessThe Association between Industry Specialist Auditor and Financial Reporting Timeliness - Post MFRS Period (2016)The Association between Indus…Audit committee impact on the quality of financial reporting and disclosure (2016)Audit committee impact on the…Ownership structures influence on audit fee (2015)Ownership structures influenc…Determinants of Audit Report Lag and Corporate Governance in Malaysia (2013)Determinants of Audit Report …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Discretionary disclosure (1983)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)An Examination of Audit Delay: Further Evidence from New Zealand (1991)The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)Does Board of Director’s Characteristics Affect Firm Performance? Evidence from Malaysian Public Listed Companies (2012)Corporate governance in Islamic banks: New insights for dual board structure and agency relationships (2017)A systematic qualitative case study: questions, data collection, NVivo analysis and saturation (2020)Auditing, Consulting, and Auditor Independence (1984)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)Audit Fees and Social Capital (2014)Agency Problems and the Theory of the Firm (1980)Disclosure of information on intellectual capital in Danish IPO prospectuses (2005)Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)When does ownership matter? Board characteristics and behavior (2013)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)The Corporate Governance Effects of Audit Committees (2004)On the constitution of audit committee effectiveness (2005)Governance structures, ethnicity, and audit fees of Malaysian listed firms (2006)EFFECTS OF BANKING SECTORAL FACTORS ON THE PROFITABILITY OF COMMERCIAL BANKS IN KENYA (2011)Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research – the rise of a method (2017)Antecedents of academic performance of university students: academic engagement and psychological capital resources (2019)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002Corporate Governance and the Audit Process*688 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • 2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
  • 2015International Business Research455 cited
  • 1989Audit delay and the timeliness of corporate reporting*405 cited
  • 2006Corporate governance and audit process375 cited
  • 2000THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES342 cited
  • 2009Islamic Financial Institutions and Corporate Governance: New Insights for Agency Theory316 cited
  • 2009Determinants of audit report lag244 cited
  • 2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange241 cited
  • 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis235 cited
  • 2006Timeliness of corporate annual financial reporting in Greece206 cited
  • 2008Audit and reporting delays: Evidence from an emerging market204 cited

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  • 2002Timeliness of corporate and audit reports190 cited
  • Cited by

    • 2013Determinants of Audit Report Lag and Corporate Governance in Malaysia87 cited
    • 2019Audit committee chair accounting expertise and audit report timeliness76 cited
    • 2018Impact of corporate governance attributes and financial reporting lag on corporate financial performance71 cited
    • 2016Audit committee impact on the quality of financial reporting and disclosure65 cited
    • 2020The extent of audit report lag and governance mechanisms57 cited
    • 2018Lead engagement partner workload, partner-client tenure and audit reporting lag56 cited
    • 2015Ownership structures influence on audit fee48 cited
    • 2021The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey47 cited
    • 2021The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies44 cited
    • 2023The effect of key audit matters on the audit report lag: evidence from Jordan36 cited
    • 2018Audit report timeliness32 cited
    • 2018Timeliness of financial reporting and audit committee effectiveness: evidence from UAE27 cited
    • 2021Industry expertise on audit committee and audit report timeliness25 cited
    • 2016The Association between Industry Specialist Auditor and Financial Reporting Timeliness - Post MFRS Period25 cited
    • 2020Risk Management Functions and Audit Report Lag among Listed Saudi Manufacturing Companies24 cited
    • 2020Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market19 cited