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Determinants of Audit Report Lag and Corporate Governance in Malaysia

机译：马来西亚审计报告滞后与公司治理的决定因素

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Inevitably, an accurate and timely financial statement contributes enormously to the success of manyorganizations. Therefore, accuracy and availability about financial information is vital for investors andshareholders in order to ease their decision making process. This paper aims to analyze the relation between thecharacteristics of corporate governance; board independence, ownership concentration, audit committeeindependence, expertise, meeting, size, internal audit investment and audit report lag among companies listedunder Bursa Malaysia. The samples covered are among 180 companies listed at Bursa Malaysia for 2009 and2010. The samples were chosen randomly from 843 companies, the population. Descriptive statistics have beenused to provide better perception of the length of time needed by an auditor, to complete an audit. The resultsshow that in average, the companies took about 100 days to complete their audit report with maximum andminimum days of 148 days and 26 days respectively. In addition, regression analysis was used to provideempirical evidence on which variables had strong bonding with audit report lag. The outcomes elicit that auditcommittee size, ownership concentration; organization size and profitability are significantly associated withaudit report lag. However the other six variables (audit committee independence, meetings, expertise and typesof auditors) were found to have insignificant relationship with audit report lag.
机译：准确及时的财务报表不可避免地为许多组织的成功做出了巨大贡献。因此，财务信息的准确性和可用性对于投资者和股东而言至关重要，以便简化其决策过程。本文旨在分析公司治理特征之间的关系。董事会独立性，所有权集中度，审计委员会独立性，专业知识，会议，规模，内部审计投资和审计报告在大马交易所上市的公司之间滞后。所涵盖的样本是2009年和2010年在大马交易所上市的180家公司之一。样本是从843家公司的人口中随机选择的。描述性统计已用于更好地了解审核员完成审核所需的时间。结果显示，平均而言，两家公司花费大约100天来完成其审计报告，最长和最短天数分别为148天和26天。另外，回归分析被用来提供经验证据，证明哪些变量与审计报告滞后有很强的联系。结果表明审计委员会的规模，所有权集中度;组织规模和盈利能力与审计报告滞后显着相关。但是，发现其他六个变量（审计委员会的独立性，会议，专业知识和审计师类型）与审计报告滞后关系不显着。

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