文章基本信息

标题：Convergence to IFRs and Audit Report Lag in Malaysia
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作者：Sharifah Milda Amirul ; Mohd Fairuz Md Salleh
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：23
页码：9-16
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：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.
关键词：IFRS; Audit Report Lag; Malaysia