The Association between Industry Specialist Auditor and Financial Reporting Timeliness - Post MFRS Period

Ahmad, Maslina; Mohamed, Hamidah; Nelson, Sherliza Puat

doi:10.1016/j.sbspro.2016.04.036

Cited by 15 publications

(19 citation statements)

References 12 publications

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“…Hence, this may negatively influence investor's trust in the equity markets. Therefore, audit lag directly impacts the timeliness of financial reporting that affect the decision-making process (Ahmad, Mohamed & Nelson, 2016).…”

Section: Introductionmentioning

confidence: 99%

Audit Committee Characteristics and Audit Report Lag: Evidence From Oman

Raweh

Kamardin²

2019

ijafr

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This study examines and provides empirical evidence on the association between audit committee characteristics and audit report lag, by using data from 255 companies listed in the Muscat Securities market from 2013 to 2017. Multivariate analyses show that audit committee size positively associated with audit report lag and audit committee financial expertise reduces audit lag. However, this study does not find evidence that audit committee independence and meetings are associated with audit report lag. This study concludes that internal mechanisms of corporate governance in Oman are not effective compared to more developed nations and that policymakers in this emerging market should enforce and

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Section: Introductionmentioning

confidence: 99%

Audit Committee Characteristics and Audit Report Lag: Evidence From Oman

Raweh

Kamardin²

2019

ijafr

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“…Selain itu penelitian tersebut juga menyimpulkan bahwa keterlambatan penyampaian laporan keuangan dapat menjadi indikasi adanya bad news dari perusahaan. Namun selama ini penelitian yang mengaitkan antara bad news dan ketepatwaktuan penyampaian laporan keuangan masih berkisar pada penurunan laba (Ashton, Willingham, & Elliott, 1987;Owusu-Ansah, 2000;Ahmed, 2003;Ismail & Chandler, 2004;Rachmawati, 2008;Al Daoud, Ismail, & Lode, 2014;Ahmad, Mohamed, & Nelson, 2016), dan tingginya utang atau penundaan pembayaran utang perusahaan (Ahmed, 2003;Ismail & Chandler, 2004;Rachmawati, 2008;Ahmad et al, 2016). Belum banyak penelitian yang mengaitkan antara ketepatwaktuan dengan kemungkinan terjadinya manipulasi laporan keuangan di perusahaan.…”

Section: Pendahuluanunclassified

“…Sejauh ini penelitian terkait manipulasi laporan keuangan dan ketepatwaktuan laporan keuangan masih terbatas hanya penelitian Badertscher & Burks (2011) yang meneliti restatement dengan ketepatwaktuan laporan keuangan dan Suryanto (2016) yang meneliti mengenai keterkaitan audit delay dengan kemungkinan terjadinya fraud dalam perusahaan. Menurut Ahmad et al (2016) keterlambatan penyampaian laporan keuangan dapat menjadi indikasi terjadinya fraud pada suatu perusahaan.…”

Section: Pendahuluanunclassified

“…Akibatnya auditor memerlukan waktu yang lebih panjang dalam melaksanakan audit atas laporan keuangan. Oleh karena itu, penggunaan jasa audit spesialis diharapkan bisa memastikan penerbitan laporan keuangan dapat tepat waktu karena reputasinya sebagai auditor profesional di industri khusus yang dimiliki mereka (Ahmad et al, 2016). Hal ini berlaku didalam pasar modal di negara berkembang, laporan keuangan yang diaudit menjadi satu-satunya sumber informasi terpercaya yang tersedia (Leventis, Weetman, & Caramanis, 2005).…”

Section: Pendahuluanunclassified

“…Penelitian Mouna & Anis (2013) menyimpulkan bahwa ketepatwaktuan pelaporan keuangan merupakan salah satu elemen pokok yang harus diperhatikan karena dapat mempengaruhi nilai informasi yang tercantum dalam laporan keuangan tersebut. Dalam penelitian Ahmad et al (2016) semakin lama penyelesaian laporan keuangan sebelum diaudit maka semakin besar juga kesempatan terjadinya manipulasi laporan keuangan dan proses evaluasi juga semakin dipenuhi ketidakpastian.…”

Section: Manipulasi Terhadap Ketepatwaktuan Laporan Keuanganunclassified

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Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Hidayatullah¹,

Sulhani²

2018

Journal of Accounting and Business Dynamics

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This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.

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