1 |
Aubert, F. (2009). Determinants of corporate financial reporting lag: The French empirical evidence. Journal of Accounting and Taxation, 1(3), 53-60. https://academicjournals.org/article/article1379344104_Aubert.pdf
|
2 |
Hashim, U. J., Rahman, A. R. (2011). Audit report lag and the effectiveness of audit committee among Malaysian listed companies. International Bulletin of Business Administration, 10(1), 50-63. https://core.ac.uk/download/pdf/222964429.pdf
|
3 |
Ismail, H., Mustapha, M., & Cho, O. M. (2012). Timeliness of audited financial reports of Malaysian listed companies. International Journal of Business and Social Science, 3(22), 242-247. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.1083.6750&rep=rep1&type=pdf
|
4 |
Johnson, J. L., Daily, C. M., & Ellstrand, A. E. (1996). Board of directors: A review and study agenda. Journal of Management, 22(3), 409-438. https://doi.org/10.1177/014920639602200303
DOI
|
5 |
Wallace, R. S. O. (1993). Development of accounting standards for developing and newly industrialized countries, in Wallace. In: Samuels, O.& Briston, R. J. (Eds.), Study in third world accounting (pp. 121-165). Stamford: JAI Press Ltd.
|
6 |
Sultana, N., Singh, H., & Van der Zahn, J. W. M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87. https://doi.org/10.1111/ijau.12033
DOI
|
7 |
Sun, J, Liu, G & Lan, G. (2011), Does female directorship on independent audit committees constrain earnings management?, Journal of Business Ethics, 99(3), 369-382 https://doi.org/10.1007/s10551-010-0657-0
DOI
|
8 |
Vafeas, N. (2005). Audit committee, boards, and the quality of reported earnings. Contemporary Accounting Research, 22(4), 1093-1122. https://doi.org/10.1506/1QYN-2RFQ-FKYX-XP84
DOI
|
9 |
Wan, D., & Ong, C. H. (2005). Board structure, process, and performance: Evidence from public listed companies in Singapore. Corporate Governance, 13(2), 277-290. https://doi.org/10.1111/j.1467-8683.2005.00422.x
DOI
|
10 |
Kirk, D. J. (2000). Experience with the public oversight board and corporate audit committee. Accounting Horizon, 14(1), 103-111.
DOI
|
11 |
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earning management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance,9(3), 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8
DOI
|
12 |
Yadirichukwu, E., & Ebimobowei, A. (2013). Audit committee and timeliness of financial reports: Empirical evidence from Nigeria. Journal of Economics and Sustainable Development, 4(20), 14-25. https://www.iiste.org/Journals/index.php/JEDS/article/view/9803
|
13 |
Yunos, R. M. (2011). The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting: Malaysian evidence [Doctoral thesis, Edith Cowan University]. https://ro.ecu.edu.au/cgi/viewcontent.cgi?article=1155&context=theses
|
14 |
Rahman, M. M., & Saima, F. N. (2018). The efficiency of board composition on firm performance: Empirical evidence from listed manufacturing firms of Bangladesh. Journal of Asian Finance, Economics, and Business, 5(2), 53-61. https://doi.org/10.13106/jafeb.2018.vol5.no2.53
DOI
|
15 |
Jantadej, K., & Wattanatorn, W. (2020). The effect of corporate governance on the cost of debt: Evidence from Thailand. Journal of Asian Finance, Economics, and Business, 7(9), 283-291. https://doi.org/10.13106/jafeb.2020.vol7.no9.283
DOI
|
16 |
Madyan, M., Setiawan, W. R., Setianto, R. H., Al-Islami, M. A. F., & Shidiq, H. A. (2021). The relationship between family ownership, CEO demographic characteristics and dividend policy: Evidence from Indonesia. Journal of Asian Finance, Economics, and Business, 8(12), 159-167. https://doi.org/10.13106/jafeb.2021.vol8.no12.0159
DOI
|
17 |
MCCG. (2012). Malaysian Code on corporate governance. http://micg.org.my/upload/file/articles/11/CODE-CG-2012.pdf
|
18 |
Menon, K., & Williams, J. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2), 121-139. https://doi.org/10.1016/0278-4254(94)90016-7
DOI
|
19 |
Osman, M. A. M., & Samontaray, D. O. (2022). Corporate governance and performance of insurance companies in the Saudi market. Journal of Asian Finance, Economics, and Business, 9(4), 213-228. https://doi.org/10.13106/jafeb.2022.vol9.no4.0213
DOI
|
20 |
Puasa, S., Salleh, M. F. M., & Ahmad, A. (2014). Audit committee and timeliness of financial reporting: Malaysian public listed companies. Middle-East Journal of Scientific Study, 22(2), 162-175. https://core.ac.uk/download/pdf/160010427.pdf
|
21 |
Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Study, 25(2), 275-292. https://doi.org/10.2307/2491018
DOI
|
22 |
Ahmed Razman, A. L., & Hashanah, I. (2003). Public reprimands by the Kuala Lumpur Stock Exchange: An institutional theory perspective. Contemporary Issues in Business, 1(1), 185-196.
|
23 |
Ahmad, R. A. R., & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Hawaii: The Business University of HI-West Oahu.
|
24 |
Abdelsalam, O. H., & Street, D. L. (2007). Corporate governance and the timeliness of corporate internet reporting by U-listed companies. Journal of International Accounting, Auditing, and Taxation, 16(2), 111-130. https://doi.org/10.1016/j.intaccaudtax.2007.06.001
DOI
|
25 |
Abdullah, S. N. (2004). Board composition, CEO duality, and performance among Malaysian listed companies. Corporate Governance. International Journal of Business and Society, 4(4), 47-61. https://doi.org/10.1108/14720700410558871
DOI
|
26 |
Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226. https://doi.org/10.1016/j.adiac.2008.08.002
DOI
|
27 |
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for study activities. Educational and Psychological Measurement, 30(2), 607-610. https://doi.org/10.1177/001316447003000308
DOI
|
28 |
Setiawan, G., & Nahumury, J. (2014). The effect of the board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies on the Indonesia Stock Exchange. Indonesian Accounting Review, 4(1), 15-25. https://doi.org/10.14414/tiar.v4i01.280
DOI
|
29 |
Shukeri, S., & Islam, M. A. (2012). The determinants of audit timeliness: Evidence from Malaysia. Journal of Applied Sciences Research, 8(7), 3314-3322.
|
30 |
Stewart, J. D., & Munro, L. A. (2007). The impact of audit committee existence and audit committee meeting frequency on the external audit: Perceptions of Australian Auditors. International Journal of Auditing, 11(1), 356. https://doi.org/10.1111/j.1099-1123.2007.00356.x
DOI
|
31 |
McGee, R. W., & Yuan, X. (2008). Corporate governance and the timeliness of financial reporting: An empirical study of the People's Republic of China. SSRN, 1(1), 71-99. https://doi.org/10.2139/ssrn.1131338
DOI
|
32 |
Finance Committee on Corporate Governance (FCCG) (1999) Report on Corporate Governance, Malaysia: Ministry of Finance.
|
33 |
Jaturat, M. I., Dampitakse, K., & Kuntonbutr, C. (2021), The effect of corporate governance on the board of directors characteristics and sustainability disclosure: an empirical study from Thailand. Journal of Asian Finance, Economics, and Business, 8(12), 191-201. https://doi.org/10.13106/jafeb.2021.vol8.no12.0191
DOI
|
34 |
Sakka, I. F., & Jarboui, A. (2016). Audit reports timeliness: Empirical evidence from Tunisia. Cogent Business and Management, 3(1), 1-13. https://doi.org/10.1080/23311975.2016.1195680
DOI
|
35 |
Mat, S. A., Mohamed, N., Muhammad, K., Ghani, E. K., Mohd, A., & M. (2021). The influence of auditors' reputation and auditor's skepticism of audit quality in earnings management. Academy of Accounting and Financial Studies Journal, 25(6), 1-11. https://www.abacademies.org/articles/the-influence-of-auditors-reputation-auditors-fee-and-auditors-scepticism-audit-quality-in-earnings-management-11613.html
|
36 |
Basuony, M., Mohamed, E. K. A., Hussain, M. M., & Omar, K. M. (2016). Board characteristics, ownership structure, and audit report lag in the Middle East. International Journal of Corporate Governance, 7(2),180. https://doi.org/10.1504/IJCG.2016.078388
DOI
|
37 |
Booth, L., Aivazian, V., Demirguc-Kunt, A., & Maksimovic, V. (2001). Capital structures in developing countries. Journal of Finance, 56(1), 87-130. https://doi.org/10.1111/0022-1082.00320
DOI
|
38 |
Bursa Malaysia. (2021). Listing Requirements of Bursa Malaysia Securities Berhad. https://www.bursamalaysia.com/sites/
|
39 |
Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and stock price reaction to earnings announcements. Journal of Accounting Study, 22(3), 21-47. https://doi.org/10.2307/2490700
DOI
|
40 |
Duru, A., Iyengar, R. J., & Zampelli, E. M. (2016). The dynamic relationship between CEO duality and firm performance: The moderating role of board independence. Journal of Business Research, 69(10), 4269-4277. https://doi.org/10.1016/j.jbusres.2016.04.001
DOI
|
41 |
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13-32. https://doi.org/10.1108/JAEE-05-2013-0024
DOI
|
42 |
Bursa Malaysia. (2015). Enforcement Section. https://www.bursamalaysia.com/regulation/about_bursa_malaysia_regulatory/enforcement/enforcement_statistics
|
43 |
Abdelsalam, O., & El-Masry, A. (2008). The impact of board independence and ownership structure on the timeliness of corporate Internet reporting of Irish-listed companies. Managerial Finance, 34(12), 907-918. https://doi.org/10.1108/03074350810915842
DOI
|
44 |
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Study, 10(1), 56-86. https://doi.org/10.1108/09675420910963397
DOI
|
45 |
Al Daoud, K. A. A., Ismail, K. N. I. K., & Lode, N. A. (2014). The timeliness of financial reporting among Jordanian companies: Do company and board characteristics, and audit opinion matter? Asian Social Science, 10(13), 191-201. https://doi.org/10.5539/ass.v10n13p191
DOI
|
46 |
Bakare, O. U., Taofiq, A., & Jimoh, J. A. (2018). Effect of board characteristics on the timeliness of financial reporting of listed insurance firms in Nigeria. Online Journal of Arts, Management and Social Sciences, 3(1), 126-136. http://www.gojamss.net/journal/index.php/OJAMSS/article/view/334
|
47 |
Che-Ahmad, A., & Abidin, S. (2008). Audit delay of listed companies: A case of Malaysia. International Business Research, 1(4), 32-39. https://doi.org/10.5539/ibr.v1n4p32
DOI
|
48 |
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance, and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112
DOI
|