Preprintgreen2010

Corporate Governance and Audit Report Lag in Malaysia

Mohamad Naimi Mohamad-Nor · Rohami Shafie · Wan Nordin Wan‐Hussin

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This paper examines audit delay in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2000. It departs from the standard audit report delay studies by incorporating characteristics of board of directors and audit committee. Multivariate analysis using 628 annual reports for year ended 2002 indicates that active and larger audit committee shortens audit delay. However, audit committee independence and expertise are not associated with the timeliness of audit report.

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References

2002Audit committee, board of director characteristics, and earnings management 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?2005Restoring Trust after Fraud: Does Corporate Governance Matter?2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

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2015CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?2022The development of corporate governance literature in Malaysia: a systematic literature review and research agenda 2016Audit quality and earnings management in less developed economies: the case of Saudi Arabia 2012Audit Reports Timeliness: Empirical Evidence from Jordan

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