A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman

This study presents and discusses the accounts preparation lags and audit lags of Sarawak local authorities. The importance of timely financial reporting by local government is as important as the private sector as the usefulness of information depends on it. The objectives of this study is to inves...

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Main Author:	Awg Drahman, Dyg Nazari
Format:	Thesis
Language:	English
Published:	2002
Online Access:	https://ir.uitm.edu.my/id/eprint/101863/1/101863.pdf
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id	my-uitm-ir.101863
record_format	uketd_dc
spelling	my-uitm-ir.1018632024-09-27T17:37:05Z A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman 2002 Awg Drahman, Dyg Nazari This study presents and discusses the accounts preparation lags and audit lags of Sarawak local authorities. The importance of timely financial reporting by local government is as important as the private sector as the usefulness of information depends on it. The objectives of this study is to investigate the duration of time taken by auditors to prepare and certify the annual accounts of Sarawak local authorities, to determine whether the trend of both lags have improved over time, to present statistical evidence on both lags as well as to provide recommendations in improving the financial reporting of Sarawak local authorities. The study was conducted by document analysis and statistical investigation. It is revealed that the Sarawak local authorities still take quite a long time to prepare and certify their annual accounts and the trend of the accounts preparation lags and audit lags did not show a consistent trend in preparing and certifying the accounts. The multiple regression shows that the hypotheses are opposite from what was expected. 2002 Thesis https://ir.uitm.edu.my/id/eprint/101863/ https://ir.uitm.edu.my/id/eprint/101863/1/101863.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This study presents and discusses the accounts preparation lags and audit lags of Sarawak local authorities. The importance of timely financial reporting by local government is as important as the private sector as the usefulness of information depends on it. The objectives of this study is to investigate the duration of time taken by auditors to prepare and certify the annual accounts of Sarawak local authorities, to determine whether the trend of both lags have improved over time, to present statistical evidence on both lags as well as to provide recommendations in improving the financial reporting of Sarawak local authorities. The study was conducted by document analysis and statistical investigation. It is revealed that the Sarawak local authorities still take quite a long time to prepare and certify their annual accounts and the trend of the accounts preparation lags and audit lags did not show a consistent trend in preparing and certifying the accounts. The multiple regression shows that the hypotheses are opposite from what was expected.
format	Thesis
qualification_level	Master's degree
author	Awg Drahman, Dyg Nazari
spellingShingle	Awg Drahman, Dyg Nazari A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
author_facet	Awg Drahman, Dyg Nazari
author_sort	Awg Drahman, Dyg Nazari
title	A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
title_short	A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
title_full	A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
title_fullStr	A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
title_full_unstemmed	A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman
title_sort	study on audit lag in financial reporting of sarawak local authorities / dyg nazari awg drahman
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2002
url	https://ir.uitm.edu.my/id/eprint/101863/1/101863.pdf
_version_	1811769192460845056

A study on audit lag in financial reporting of Sarawak local authorities / Dyg Nazari Awg Drahman

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