How to cite this paper
Aldoseri, M., Hassan, N & Melegy, M. (2021). Audit committee quality and audit report lag: the role of mandatory adoption of IFRS in Saudi companies.Accounting, 7(1), 167-178.
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Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory, 23(1), 69–87.
Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003a). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory, 22(2), 17–32.
Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003b). An empirical investigation of audit fees, nonaudit fees, and audit committees. Contemporary Accounting Research, 20(2), 215–34.
Abbott, L. J., Parker, S., Peters, G. F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3-20.
Abernathy, J.L., Beyer, B., Masli, A., & Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, AC chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297.
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 Research, 10(1), 56–86.
Ahmad, R. A. R. & Kamarudin, K. A. (2003), Audit delay and the timeliness of corporate reporting: Malaysian evidence, Working Paper, MARA University of Technology, Shah Alam.
Ahmed, K., Chalmers, K., Khlif, H. (2013). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.
Ahmad-Zaluki, N. A. & Wan-Hussin, W. N. (2010). Corporate governance and earnings forecasts accuracy. Asian Review of Accounting, 18(1), 50–67.
Akinleye, G. T. & Aduwo, O. O. (2019), Effect of audit committee characteristics on the timeliness of financial reporting in Nigeria. Journal of Economics, Management and Trade, 24(3), 1-10.
Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(1), 217–226.
Almosa, S.A. & Alabbas, M. (2008). Audit delay: Evidence from listed joint stock companies in Saudi Arabia, Working paper, King Khalid University.
Al-Razeen, A. & Karbhari, Y. (2004). Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports. Managerial Auditing Journal, 19(3), 351–360.
Amirul, S. M. & Md Salleh, M. F. (2014), Convergence to IFRs and Audit Report Lag in Malaysia. Research Journal of Finance and Accounting, 5(23), 9-17.
Apadore, K. & Noor, M. M., (2013), Determinants of audit report lag and corporate governance in Malaysia. International Journal of Business and Management, 8(15), 151-163.
Baatwah, S. R., Salleh, Z., & Stewart, J., (2019). Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics, Asian Review of Accounting, https://doi.org/10.1108/ARA-12-2017-0190.
Ball, R., Kothari, S.P., & Robin, A., (2000), the effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (1999), Fraudulent financial reporting: 1987–1997, an analysis of US public companies: research report , NY: Committee of Sponsoring Organizations, https://egrove.olemiss.edu/aicpa_assoc/249/.
Bédard, J. & Gendron, Y. (2010), Strengthening the financial reporting systems: Can audit committees deliver?, International Journal of Auditing, 14(2), 1–37.
Bédard, J., Chtourou, S. M., & Courteau, L. (2004), The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory, 23(2), 13–35.
Bernhut, S. (2008). Global Standards. CA Magazine, 141, 24-28.
Bonson-Ponte, E., Escobar-Rodriguez, T., & Borrero-Dominguez, C. (2008), Empirical analysis of delays in the signing of audit reports in Spain. International Journal of Auditing, 12(2), 129–140.
Brandes, P., Dharwadkar, R., & Suh, S. (2016), I know something you don’t know!: The role of linking pin directors in monitoring and incentive alignment. Strategic Management Journal, 37(5), 964-981.
Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1- 31.
Chan, K.H., Luo, V.W., & Mo, P.L.L. (2016). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145-166.
Chen, F., Hope, O. K., Li, Q., & Wang, X. (2018), Flight to quality in international markets: Political uncertainty and investors’ demand for financial reporting quality. Contemporary Accounting Research, 35(1), 117-155.
Cohen, J. & Hanno, D. (2000). Auditors’ consideration of corporate governance and management control philosophy in preplanning and planning judgments. Auditing: A Journal of Practice & Theory, 19, 133-46.
Davidson, R., Goodwin-Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting and Finance, 45, 241-67.
DeFond, M.L., Hann, R.N., & Hu, X. (2005), Does the market value financial expertise on audit committees of boards of directors?, Journal of Accounting Research, 43(2), 153-193.
De George, E. T., Li, X., & Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of Accounting Studies, 21(3), 898-1004.
DeZoort, F.T., Hermanson, D. R., & Houston, R. W. (2003). Audit committee support for auditors: the effect of materiality justification and accounting precision. Journal of Accounting and Public Policy, 22, 175-199.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827.
Durand, G. (2019). The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44-75.
Emadfallatah, Saat, N. A. B. M., Shah, S. B. M., & Chong, C. W. (2019). IFRS Adoption and auditing issues – review paper. International Journal of Economics, Commerce and Management, 7(4), 498-518.
Ettredge, M. L., Li, C., & Sun, L. (2006), The impact of SOX Section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Practice and Theory, 25(1), 1–23.
García Lara, J. M., García Osma, B., & Penalva, F. (2014), Information consequences of accounting conservatism. European Accounting Review, 23(2), 173 -198.
Goodman, T. H., Neamtiu, M., Shroff, N., & White, H. D. (2013). Management forecast quality and capital investment decisions. The Accounting Review, 89(1), 331-365.
Griffin, P. A., Lont, D. H., & Sun, Y. (2009). Governance regulatory changes, IFRS adoption, and New Zealand audit and non-audit fees: Empirical evidence. Accounting & Finance, 49(4), 697-724.
Habib, A. (2015). The new Chinese accounting standards and audit report lag. International Journal of Auditing, 19(1), 1-14.
Habib, A. & Bhuiyan, M.B.U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20, 32–44.
Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International journal of auditing, 23(1),20-44.
Habib, A. & Muhammadi, A. (2018). Political connections and audit report lag: Indonesian evidence. International Journal of Accounting & Information Management, 26(1), 59-80.
Hashim, J. & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of audit committee among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
Ibadin, L. M., Izedonmi, F., & Ibadin, P. O. (2012), The association between selected corporate governance attributes, company attributes and timeliness of financial reporting in Nigeria. Research Journal of Finance and Accounting, 3(9), 137-144.
Ishak, I., MuhamadSidek, A. S., & Rashid, A. A. (2010). The Effect of company ownership on the timeliness of financial Reporting: Empirical evidence from Malaysia. UNITAR e-Journal, 6(2), 20-35.
Karamanou, I. & Vafeas, N. (2005), The association between corporate boards, audit committees, and management earnings forecasts: an empirical analysis. Journal of Accounting Research, 43(3), 453-86.
Khoufi, N. & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8/9), 700-714.
Khlif, H. & Achek, I. (2016). IFRS adoption and auditing: a review. Asian Review of Accounting, 24(3), 338-361.
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review, 80(2), 649–675.
Krishnan, J. & Yang, J. S. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265–288.
Krishnan, G.V. & Visvanathan, G. (2008), Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and accounting conservatism. Contemporary Accounting Research, 25(3), 827-857.
Lee, H., Mande, V., & Son, M. (2008), A comparison of reporting lags of multinational and domestic firms. Journal of International Financial Management and Accounting, 19(1), 28–56.
Lee, H., Mande, V., & Son, M. (2009), Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags?, International Journal of Auditing, 13, 87–104.
Leventis, S., Weetman, P., & Caramanis, C. (2005), Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45–58.
Li, J., Pike, R., Haniffa, R. (2008), Intellectual capital disclosure and corporate governance structure in UK. Accounting and Business Research, 38(2), 136–159.
Long, J.S. & Freese, J., (2003). Regression Models for Categorical Dependent Variables Using Stata. revised ed. Stata press, college station, TX.
McMullen, D. A. & Raghunandan, K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy, 182(2), 7–81.
Menon, K. & William, J. D. (1994), The usage of audit committees in monitoring. Journal of Accounting and Public Policy, 13(2), 121–139.
Mohammed, I. A., Che-Ahmad, A., & Malek, M., (2018), IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee. International Journal of Accounting and Financial Reporting, 8(1), 325-343.
Mohamad-Nor, M. N., Shafie, R., & Wan-Hussin, W. N., (2010), Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 6(2), 57– 84.
Mohd Ghazali, N. A. (2014). Board of directors and performance of Malaysian companies. International Journal of Managerial and Financial Accounting, 6(2), 117-132.
Mohd-Saleh, N., Mohd-Iskandar, T., & Rahmat, M. M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147–163.
Musa, A., (2019). the role of IFRS on financial reporting quality and global convergence: a conceptual review. International Business and Accounting Research Journal, 3(1), 67-76.
Nadhir, Z. & Wardhani, R. (2019), The effect of audit quality and degree of international financial reporting standards (IFRS) convergence on the accrual earnings management in Asian countries. Entrepreneurship and Sustainability Issues, 7(1), 105-120.
Najihah, M.Y., & Ayoib, C.A. (2011). IFRS adoption and audit timeliness: Evidence from Malaysia. Journal of American Academy of Business, 17(1), 112 – 118.
Najihah, M.Y., & Ayoib, C.A. (2012). Adoption of FRS 138 and audit delay in Malaysia. International Journal of Economics and Finance, 4(1),167 - 178.
Nobes, C. & Stadler, C. (2015). The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes. Accounting and Business Research, 45(5), 572-601.
Odia, J.O. & Ogiedu, K.O. (2013). IFRS Adoption: Issues, challenges and lessons for Nigeria and other adopters. Mediterranean Journal of Social Sciences, 4(3), 389.
Onulaka, P. N. (2014). Impact of Adoption of IFRS in Nigeria Capital Market, Preparers of Financial Statements and Auditors. International Journal of Science and Research, 3(11), 149-158.
Oussii, A. A., & Boulila Taktak, N. (2018), Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34-55.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254.
Persons, O. S. (2009). Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms. International Journal of Disclosure and Governance, 6(4), 284–297.
Pomeroy, B. & Thornton, D. (2008). Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review, 17, 305–330.
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Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003a). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory, 22(2), 17–32.
Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003b). An empirical investigation of audit fees, nonaudit fees, and audit committees. Contemporary Accounting Research, 20(2), 215–34.
Abbott, L. J., Parker, S., Peters, G. F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3-20.
Abernathy, J.L., Beyer, B., Masli, A., & Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, AC chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297.
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 Research, 10(1), 56–86.
Ahmad, R. A. R. & Kamarudin, K. A. (2003), Audit delay and the timeliness of corporate reporting: Malaysian evidence, Working Paper, MARA University of Technology, Shah Alam.
Ahmed, K., Chalmers, K., Khlif, H. (2013). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.
Ahmad-Zaluki, N. A. & Wan-Hussin, W. N. (2010). Corporate governance and earnings forecasts accuracy. Asian Review of Accounting, 18(1), 50–67.
Akinleye, G. T. & Aduwo, O. O. (2019), Effect of audit committee characteristics on the timeliness of financial reporting in Nigeria. Journal of Economics, Management and Trade, 24(3), 1-10.
Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(1), 217–226.
Almosa, S.A. & Alabbas, M. (2008). Audit delay: Evidence from listed joint stock companies in Saudi Arabia, Working paper, King Khalid University.
Al-Razeen, A. & Karbhari, Y. (2004). Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports. Managerial Auditing Journal, 19(3), 351–360.
Amirul, S. M. & Md Salleh, M. F. (2014), Convergence to IFRs and Audit Report Lag in Malaysia. Research Journal of Finance and Accounting, 5(23), 9-17.
Apadore, K. & Noor, M. M., (2013), Determinants of audit report lag and corporate governance in Malaysia. International Journal of Business and Management, 8(15), 151-163.
Baatwah, S. R., Salleh, Z., & Stewart, J., (2019). Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics, Asian Review of Accounting, https://doi.org/10.1108/ARA-12-2017-0190.
Ball, R., Kothari, S.P., & Robin, A., (2000), the effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (1999), Fraudulent financial reporting: 1987–1997, an analysis of US public companies: research report , NY: Committee of Sponsoring Organizations, https://egrove.olemiss.edu/aicpa_assoc/249/.
Bédard, J. & Gendron, Y. (2010), Strengthening the financial reporting systems: Can audit committees deliver?, International Journal of Auditing, 14(2), 1–37.
Bédard, J., Chtourou, S. M., & Courteau, L. (2004), The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory, 23(2), 13–35.
Bernhut, S. (2008). Global Standards. CA Magazine, 141, 24-28.
Bonson-Ponte, E., Escobar-Rodriguez, T., & Borrero-Dominguez, C. (2008), Empirical analysis of delays in the signing of audit reports in Spain. International Journal of Auditing, 12(2), 129–140.
Brandes, P., Dharwadkar, R., & Suh, S. (2016), I know something you don’t know!: The role of linking pin directors in monitoring and incentive alignment. Strategic Management Journal, 37(5), 964-981.
Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1- 31.
Chan, K.H., Luo, V.W., & Mo, P.L.L. (2016). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145-166.
Chen, F., Hope, O. K., Li, Q., & Wang, X. (2018), Flight to quality in international markets: Political uncertainty and investors’ demand for financial reporting quality. Contemporary Accounting Research, 35(1), 117-155.
Cohen, J. & Hanno, D. (2000). Auditors’ consideration of corporate governance and management control philosophy in preplanning and planning judgments. Auditing: A Journal of Practice & Theory, 19, 133-46.
Davidson, R., Goodwin-Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting and Finance, 45, 241-67.
DeFond, M.L., Hann, R.N., & Hu, X. (2005), Does the market value financial expertise on audit committees of boards of directors?, Journal of Accounting Research, 43(2), 153-193.
De George, E. T., Li, X., & Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of Accounting Studies, 21(3), 898-1004.
DeZoort, F.T., Hermanson, D. R., & Houston, R. W. (2003). Audit committee support for auditors: the effect of materiality justification and accounting precision. Journal of Accounting and Public Policy, 22, 175-199.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827.
Durand, G. (2019). The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44-75.
Emadfallatah, Saat, N. A. B. M., Shah, S. B. M., & Chong, C. W. (2019). IFRS Adoption and auditing issues – review paper. International Journal of Economics, Commerce and Management, 7(4), 498-518.
Ettredge, M. L., Li, C., & Sun, L. (2006), The impact of SOX Section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Practice and Theory, 25(1), 1–23.
García Lara, J. M., García Osma, B., & Penalva, F. (2014), Information consequences of accounting conservatism. European Accounting Review, 23(2), 173 -198.
Goodman, T. H., Neamtiu, M., Shroff, N., & White, H. D. (2013). Management forecast quality and capital investment decisions. The Accounting Review, 89(1), 331-365.
Griffin, P. A., Lont, D. H., & Sun, Y. (2009). Governance regulatory changes, IFRS adoption, and New Zealand audit and non-audit fees: Empirical evidence. Accounting & Finance, 49(4), 697-724.
Habib, A. (2015). The new Chinese accounting standards and audit report lag. International Journal of Auditing, 19(1), 1-14.
Habib, A. & Bhuiyan, M.B.U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20, 32–44.
Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International journal of auditing, 23(1),20-44.
Habib, A. & Muhammadi, A. (2018). Political connections and audit report lag: Indonesian evidence. International Journal of Accounting & Information Management, 26(1), 59-80.
Hashim, J. & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of audit committee among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
Ibadin, L. M., Izedonmi, F., & Ibadin, P. O. (2012), The association between selected corporate governance attributes, company attributes and timeliness of financial reporting in Nigeria. Research Journal of Finance and Accounting, 3(9), 137-144.
Ishak, I., MuhamadSidek, A. S., & Rashid, A. A. (2010). The Effect of company ownership on the timeliness of financial Reporting: Empirical evidence from Malaysia. UNITAR e-Journal, 6(2), 20-35.
Karamanou, I. & Vafeas, N. (2005), The association between corporate boards, audit committees, and management earnings forecasts: an empirical analysis. Journal of Accounting Research, 43(3), 453-86.
Khoufi, N. & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8/9), 700-714.
Khlif, H. & Achek, I. (2016). IFRS adoption and auditing: a review. Asian Review of Accounting, 24(3), 338-361.
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review, 80(2), 649–675.
Krishnan, J. & Yang, J. S. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265–288.
Krishnan, G.V. & Visvanathan, G. (2008), Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and accounting conservatism. Contemporary Accounting Research, 25(3), 827-857.
Lee, H., Mande, V., & Son, M. (2008), A comparison of reporting lags of multinational and domestic firms. Journal of International Financial Management and Accounting, 19(1), 28–56.
Lee, H., Mande, V., & Son, M. (2009), Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags?, International Journal of Auditing, 13, 87–104.
Leventis, S., Weetman, P., & Caramanis, C. (2005), Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45–58.
Li, J., Pike, R., Haniffa, R. (2008), Intellectual capital disclosure and corporate governance structure in UK. Accounting and Business Research, 38(2), 136–159.
Long, J.S. & Freese, J., (2003). Regression Models for Categorical Dependent Variables Using Stata. revised ed. Stata press, college station, TX.
McMullen, D. A. & Raghunandan, K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy, 182(2), 7–81.
Menon, K. & William, J. D. (1994), The usage of audit committees in monitoring. Journal of Accounting and Public Policy, 13(2), 121–139.
Mohammed, I. A., Che-Ahmad, A., & Malek, M., (2018), IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee. International Journal of Accounting and Financial Reporting, 8(1), 325-343.
Mohamad-Nor, M. N., Shafie, R., & Wan-Hussin, W. N., (2010), Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 6(2), 57– 84.
Mohd Ghazali, N. A. (2014). Board of directors and performance of Malaysian companies. International Journal of Managerial and Financial Accounting, 6(2), 117-132.
Mohd-Saleh, N., Mohd-Iskandar, T., & Rahmat, M. M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147–163.
Musa, A., (2019). the role of IFRS on financial reporting quality and global convergence: a conceptual review. International Business and Accounting Research Journal, 3(1), 67-76.
Nadhir, Z. & Wardhani, R. (2019), The effect of audit quality and degree of international financial reporting standards (IFRS) convergence on the accrual earnings management in Asian countries. Entrepreneurship and Sustainability Issues, 7(1), 105-120.
Najihah, M.Y., & Ayoib, C.A. (2011). IFRS adoption and audit timeliness: Evidence from Malaysia. Journal of American Academy of Business, 17(1), 112 – 118.
Najihah, M.Y., & Ayoib, C.A. (2012). Adoption of FRS 138 and audit delay in Malaysia. International Journal of Economics and Finance, 4(1),167 - 178.
Nobes, C. & Stadler, C. (2015). The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes. Accounting and Business Research, 45(5), 572-601.
Odia, J.O. & Ogiedu, K.O. (2013). IFRS Adoption: Issues, challenges and lessons for Nigeria and other adopters. Mediterranean Journal of Social Sciences, 4(3), 389.
Onulaka, P. N. (2014). Impact of Adoption of IFRS in Nigeria Capital Market, Preparers of Financial Statements and Auditors. International Journal of Science and Research, 3(11), 149-158.
Oussii, A. A., & Boulila Taktak, N. (2018), Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34-55.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254.
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