Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia

Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia

Timeliness and corporate governance are considered a critical and important factors which affect the usefulness of information made available to external users. The purpose of this study is to examine the effect of corporate governance (Board of Director and Audit Committee size) and company attribu...

Full description

Saved in:
Bibliographic Details
Main Author: Pratama, Ikbar
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HD2709-2930.7 Corporations
HG Finance
Online Access:https://etd.uum.edu.my/4997/1/s814420.pdf
https://etd.uum.edu.my/4997/2/s814420_abstract.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.4997
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Syed Ismail, Syed Soffian
topic HD2709-2930.7 Corporations
HG Finance
spellingShingle HD2709-2930.7 Corporations
HG Finance
Pratama, Ikbar
Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
description Timeliness and corporate governance are considered a critical and important factors which affect the usefulness of information made available to external users. The purpose of this study is to examine the effect of corporate governance (Board of Director and Audit Committee size) and company attributes (Company Size and Company Sector) that affect financial reporting timeliness of the listed companies on the Bursa Efek Indonesia (BEI) in the Republik Indonesia. The study applied the agency theory and formulated four hypotheses that guided the analysis. The study sample comprised of 175 listed companies on the BEI. To achieve the study's objectives, the collected data were analysed by using SPSS version 19. This study finds a positive relationship but not significant between company size and financial reporting timeliness, but a negative relationship between board of directors size, audit committee size and company sector with financial reporting timeliness. However, the size of board of directors is not significant. The study also recommends the steps to improve financial reporting timeliness in Bursa Efek Indonesia
format Thesis
qualification_name masters
qualification_level Master's degree
author Pratama, Ikbar
author_facet Pratama, Ikbar
author_sort Pratama, Ikbar
title Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
title_short Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
title_full Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
title_fullStr Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
title_full_unstemmed Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia
title_sort corporate governance and company attributes on the financial reporting timeless: evidence from listed companies in bursa efek indonesia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/4997/1/s814420.pdf
https://etd.uum.edu.my/4997/2/s814420_abstract.pdf
_version_ 1747827842395144192
spelling my-uum-etd.49972021-03-18T08:44:10Z Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia 2015 Pratama, Ikbar Syed Ismail, Syed Soffian Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD2709-2930.7 Corporations HG Finance Timeliness and corporate governance are considered a critical and important factors which affect the usefulness of information made available to external users. The purpose of this study is to examine the effect of corporate governance (Board of Director and Audit Committee size) and company attributes (Company Size and Company Sector) that affect financial reporting timeliness of the listed companies on the Bursa Efek Indonesia (BEI) in the Republik Indonesia. The study applied the agency theory and formulated four hypotheses that guided the analysis. The study sample comprised of 175 listed companies on the BEI. To achieve the study's objectives, the collected data were analysed by using SPSS version 19. This study finds a positive relationship but not significant between company size and financial reporting timeliness, but a negative relationship between board of directors size, audit committee size and company sector with financial reporting timeliness. However, the size of board of directors is not significant. The study also recommends the steps to improve financial reporting timeliness in Bursa Efek Indonesia 2015 Thesis https://etd.uum.edu.my/4997/ https://etd.uum.edu.my/4997/1/s814420.pdf text eng public https://etd.uum.edu.my/4997/2/s814420_abstract.pdf text eng public masters masters Universiti Utara Malaysia Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & 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, non audit fees, and audit committees. Contemporary Accounting Research, 20(2), 215-34. Abbott, L., J., Parker, S., Peter, G., F., (2004). Committee Characteristics and Restatements, Auditing: A Journal of Practice and Theory, 23(1): 69-87. Abdelsalam & Elrnasry (2006).Board composition, audit committee and timeliness of corporate financial reporting in Malaysia. Corporate ownership & control, 4(2), 33-45. Abdelsalam, 0. & Street, D. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16 (2), 111-130. 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. Abdullah (1996), Impact of the use of information technology on the audit process in Jordan, Jerash University, Master Thesis, Jordan, 1996. Abdullah, S. N. (2006). Board composition, audit committee, and timeliness of corporate financial reports in Malaysia. Corporate ownership and control, 4(2), 33-45. Abdul-Rahman, R., & Mohamed-Ali, F. H. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804. Abo alfadel, Noor (2010). Corporate Governance: The Role of Audit Committee, Journal of Public Policy Analysis, 3(1): 80-86. Abu Hija M., F., Al-Hayek F., A., K., (2012), Characteristics of Audit Committees and their Impact on the Audit Report Lag: An Empirical Study on the Jordanian public companies, Journal of the Islamic University for Economic Studies and Management, Volume XX, Issue 11, S439-S463 June 2012. Abu Nassar M., and Lutfi M., M., (1998), The Factors Influencing the Delay in Issuing the Annual Financial Reports of Jordanian Companies, Magazine Studies, University of Jordan, vol25, p 2, S385-376. Abu-Risheh, K. E. (2012). Do Banks Comply with the OECD, Principles of Corporate Governance? Evidence from Jordan. Abu-Tapanjeh, A. M. (2006). Good corporate governance Mechanism and Firms' operating and financial performance: insight from the perspective of Jordanian industrial companies. Journal of King Saud University. Adams, (1994). Classification of multispectral images based on fractions of endmembers: Application to land-cover change in the Brazilian Amazon, Remote Sensing of Environment Volume 52, Issue 2, May 1995, Pages 137-154. Ader, H. J., & Mellenbergh, G. J. (2008) Advising or research methods: A consultant's companion. Johannes van kessel publishing. Adnan, M. A,, & Bakar, N. B. A. (2009). Accounting treatment for corporate zakat: a critical review. International Journal of Islamic and Middle Eastren Finance Applied Accounting Research, 10 (1) 56-86. Afify, H. A.V (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. Afolabi, F. (2007). Financial reporting in Nigerian emerging market. Paper presented at a seminar organized by the Morgan State University, Victoria, August. Aggarwal, M. (2014). The roadmap for success of corporate governance in India. Sai Om Journal of Commerce & Management: A Peer Reviewed International Journal (Online ISSN 2347-7571), 1 (6), 1-5. Ahmad, R., Kamarudin, A., (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence, working paper, MARA University of Technology, Shah Alam. Ahmed, K. (2003). A comparative study of timeliness of corporate financial reporting in South-Asia, Advances in International Accounting, 16: 17-42. Ahmed, K. (2003). The timeliness of corporate reporting: A comparative study of South Asia. Advances in International Accounting, 16: 17-44. Ahmi & Kent, (2013). Long-Term Outcome of Patients With Intermediate-Risk Exercise Electrocardiograms Who Do Not Have Myocardial Perfusion Defects on Radionuclide Imaging, American Heart Association, Circulation; 100: 2140-2145 doi: 10.1161/01.CIR.100.21.2140. Akle, Y., H., (201 1). Financial reporting timeliness in egypt: a study of the legal framework and accounting standards,Commerce and Business Administration, The University of Helwan, Cairo, Internal Auditing & Risk Management, Anul VI, Nr. 1(21), Martie 2011. Aktas, R. & Kargin, M. (2011). Timeliness of Reporting and the Quality of Financial Information, International Research Journal of Finance and Economics, 63 : 71-77. Al Daoud, A., K, Ismail, A., K., & Asma Lode A., N., (2014). The Timeliness of Financial Reporting among Jordanian Companies: Do Company and Board Characteristics, and Audit Opinion Matter?, Published by Canadian Center of Science and Education, Asian Social Science; Vol. 10, No. 13; 2014. ISSN 1911-2017 E-ISSN 1911-2025. A1 Rai News Paper (2013). Monday, 4 February, 2013, Issue No. 16367, Forty-sixth year. Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(1), 217-226. Retrieved from ipac.kacst.edu.sa/eDoc/2009/177236_1.pdf. Al-Anani, N. A. (2009). Evaluation of the impact of international standards set by "the basle committee on banking supervision" on Jordanian law. (Doctoral dissertation, Durham University). Al-Basheer, M (2003). Corporate governance and auditor, Jordan Association of Certified Public Accountants, 5th professional conference, Amman, 24-25 September 2003. Aldostoor News Paper (2013). Tuesday, 9 July 2013, Corresponding to AD, Issue Number 16522, Forty-seventh year. Alexander, D. & Britton, A. (2000). Financial Reporting (5th), London: International Thomson Business Press. Alfadol, M., Noor M. and Nasser I. (2006). Analysis the importance of factors influencing in delay issuing the annual reports of companies, comparative study from the standpoint of directors and statutory auditors in both Iraq and Jordan, Administrative Sciences Studies, Vol. 33, Issue 2, pp. 301-282. Al-Ghanem, W. & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait, Eurasian Business Review Volume 1, 73-90. Al-Hanini, E., (2011). The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in JordanJajah University Journal for Research (Humanities), Vol 25 (8), 2011. AlHayale, T. (2010). Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies. International Journal of Accounting and finance, 2(21), 171-191. Ali, A., & Hwang, L.S (2000). Country- specific factors related to financial reporting and the value relevance of accounting data. Journal of accounting research, 1-21. Aljahmani, 0. (2000). The timing of the issuance of the annual financial report in public shareholding companies listed on the ASE: 1990-1993, Yarmouk researches, a series of Humanities and Social Sciences, Vo1.4, No. 2, pp. 1023-1065. Al-jazi, 0. H. (2007). Corporate Governance in Jordan, available online at http://www.aljazylaw.com/arabic/pdf/hawkamat_al sherkat2.pdf. Accessed 15 September 2009. Aljifi, K. & Khasharmeh H. (2010). The Timeliness of Annual reports in Bahrain and United Arab Emirates: An Empirical Comparative Study. The International Journal of Business and Finance Research 4(1): 51-71. Almosa, A.S. & Alabbas, M. (2007). Audit Delay: Evience from Listed Joint Stock Companies in Saudi Arabia. Kig Khalid University, Abha, Saudi Arabia, available from internet at www.kku.sa/conference /SSEFP/presentation. Al-Najmi, J. (2010). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(1), 217-226. Aloke G. & Martien L., (2007). Timeliness and Mon dated Disclosures on internal controls under Section 404, AICPA, New York. Alqashee, D., T., (2011). How far the external auditor can audit the accounts of Jordanian companies dealing in e-commerce, Second International Scientific Conference "ebusiness and a shift in the economics of the business," Faculty of Economics and Administrative Sciences, University of Zarqa, Jordan, from 0.15 to 17\3\2011, ISSN 2072-8867. ast University, Amman, Jordan, 2011. Alqraleeh, M., S., (2011). The Impact of Using Information Technology on the Credibility of Financial Statements as Perceived the External Jordanian Auditors, Middle East. Al-Qudah, M. Y. (2012). The Effect of Corporate Governance on Customer Relationship Quality and Marketing Performance (Doctoral dissertation, Middle East University). Alshatni M., A., (2013). The effect of Using Accounting Information Systems (AIS) to Improve effectiveness and efficiency of internal audit in the Jordanian Industrial Sector, Journal of the Islamic University for Economic Studies and Management, Vol atheist Twenty, first edition, p 99-p 125 January 2013. Al-Tahat, Y., S., S., (2015). Company Attributes and the Timeliness of Interim Financial Reporting In Jordan. International Journal of Application or Innovation in Engineering & Management (IJAIEM) Web Site: www.ijaiem.org Email: editor@ijaiem.org Volume 4, Issue 3, March 2015 ISSN 2319-4847. AL-Tahat, Y., S., S., (2015). Timeliness of Audited Financial Reports of Jordanian Listed Companies, IPASJ International Journal of Management (IIJM). A Publisher for Research Motivation....... Email: editoriijm@ipasj.org Volume 3, Issue 2, February 2015. Web Site: http:llwww.ipasj.org/IIJM/IIJM. htm. Ameer, B. (2013). Corporate Governance-Issues and Challenges in Pakistan.lnternationa1 Journal of Academic Research in Business & Social Sciences, 3(4). Anand, A. I. (2005, May). Voluntary vs mandatory corporate governance: towards an optimal regulatory framework. In American Law & Economics Association Annual Meetings (p. 44). bepress. Andres, P. D., & Vallelado, E., (2008). Framework for the Peparation and Presentation of financial Statement, issued by Accounting Standardi Board (ASB) of ICAI, p. 19-23. Annaert, (2002). Framework for the Preparation and Presentation of Financial Statements, issued by the Accounting Standards Board (ASB) of ICAI, p. 19-23. Annaert, J., Marc J.K. DeCeuster, R., Polfliet, R. & Van Carnpenhout, G. (2002). To Be or Not Be ... 'Too Late': The Case of the Belgian Semi-annual Earnings Announcements. Journal of Business Finance & Accounting, 29(3 & 4), 477-495. Ansah, S.O. (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. Apadore K., (2012).Determinants of Audit report Lag and Corporate Governance in Malaysia, Master theses, Universiti Utara Malaysia, 2012. Appah, E. & Appiah, Z.K.A. (2011). The increasing role of Auditing within the Corporate Governance Paradigm, International Journal of Investment and Finance, 4(1&2): 35-48. Arar, S., H., (2009). The extent to which the external auditor in Jordan procedures we tests assess the risks of material misstatement of the financial statements when the audit, 2009, Master Thesis, Middle East University for Graduate Studies, College of Business 2009, Amman, Jordan. Arjoon S., (2004), Corporate Governance: An Ethical Perspective, Department of Management Studies The University of the West Indies, St. Augustine, Trinidad. Ashbaugh, S., H., Collins, D. W., & Lafond, R., (2006). The effect of corporate governance of firms credit ratings. Journal of accounting an Economics, 42 (1), 203-243. Ashton, R.H., Willingham, J.J. & Elliot, R.K. (1987). An Empirical Analysis of Audit Delay, Journal of Accounting Research, 25(2): 275-29. Atiase, R. K., Bamber, L.S. & Tse, S. (1989). Timeliness of Financial Reporting, the Firm Size Effect, and Stock Price Reactions to Ann& Earnings Announcements, Contemporary Accounting Research, 5(2), 526-552. Ayininuola, S. (2009). Leadership in Corporate Governance. The Nigerian Accountant, Vol. 42(2): 22-28. Ayman, (2013). The Impact of Information Technology in Controlling the Quality of the Auditing and the difficulties of using it from opening of auditors in Kuwaiti, Master Thesis, Department of Accounting, College of Business, University of the Middle East 0.2013, Jordan. Balabanis, G., Phillips, H. C., & Lyall, J. (1998). Corporate social responsibility and economic performance in the top British companies: are they linked?. European Business Review, 98(1), 25-44. Baldwin, D. T. (1988). The role of Islamic banks within the Turkish financial system (Doctoral disseration, Durham University). Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36 (1), 5-27. Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private fms: comparative loss recognition timeliness. Journal of accounting and economics, 39 (1), 83-128. Ballou, B., Heitger, D. L., & Landes, C. E. (2006). The future of corporate sustainability reporting: A rapidly growing assurance opportunity. Journa1 of Accountancy, 202(6), 65-74. Bamber, E. M., Bamber, L. S, & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice and Theory, 12 (11), 1-23. Bartol & Martin (1988). When Politics Pays: Factors influencing Managerial Compensation Decisions, Personnel Psychology Volume 43, Issue 3, 599-614. Batayneh, H. (2006). The determinants of issuance the annual financial report of the Jordanian companies listed on the ASE, Unpublished Master, Yarmouk University. Baumont, C., Ertur, C., & Gallo, J. (2004). Spatial analysis of employment and population density: the case of the agglimertion of Dijon 1999. Geographical Analysis, 36 (2), 146-177. Baydoun, N., & Willett, R. (1995). Cultural relevance of western accounting systems to developing countries. Abacus, 21 (1), 67-92. Bkdard, J., Gendron, Y., (2010). Strengthening the financial reporting systems: Can audit committees deliver?, International Journal of Auditing, 14(2): 1-37. Belkhir, M. (2009). Board of directors' size and performance in the banking industry. International Journal of Managerial Finance, 5(2), 201-221. Bernanke, B. (2009). Financial reform to address systemic risk. Speech at the Council on Foreign Relations, 10. Bethoux, E., Didry, C., & Mias, A. (2007). What codes of conduct tell us: corporate social responsibility and the nuture of the multinational corporation. Corporate governance. An International Review, 15 (1), 77-90. Beyer, A., Cohen, d. A., Lys, T. Z., & Walther, B. R. (2010). The Financial reporting Enviroment: Review of the recent literature. Journal of accounting and economics, 50(2), 296-343. Bhagat, S., & Black, B. S. (2002). The non-correlation between board independence and long-term firm performance. As published in Journal of Corporation Law, 27, 231-273. Bhagat, Sanjai and Black, Bernard (1997). Do Independent Directors Matters? Working Paper, (1997). Bharath T., J. Sunder, & S. Sunder, (2008).Accounting Quality and Debt Contracting. The Accounting Review, 1-28. Bhattacharya, M. (2011). Impact of RFID on Retail Value Chain: A Mixed Method Study (Doctoral dissertation, The Pennsylvania State University). Bonson-Ponte, E. et al. (2008). Empirical Analysis of Delays in the Signing of Audit Reports in Spain, International Journal of Auditing, 12: 129-140. Bonson-Ponte, E.; Escobar-Rodriguez, T. & Barrero-Dominguez, C. (2004), Empirical Analysis of Days in the Signing of Audit Reports in Spain, International Journal of Auditing, 12(2): 129-140. Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web-based corporate reporting in France. Managerial Auditing Journal, 27(2), 126-155. Boudreau, M. C., Gefen, D., & Straub, D. W. (2001). Validation in information systems research: A state - of the art assessment. Mis Quarterly, 1-16. Bowman, P. (Ed.). (2014). Handbook of financial public relations. Butterworth-Heinemann. Braczyk, H. J., Cooke, P. N., & Heidenreich, M. (Eds.). (1998). Regional innovation systems: the role of governances in a globalized world. Psychology Press. Buchalter, S., and Yokomoto, K. (2003). Audit Committees' Responsibilities and Liability. The CPA Journal, 43: 1-7. Burke, R. J. (2000). Company size, board size and numbers of women corporate directors. In Women on corporate boards of directors (pp. 157-167). Springer Netherlands. Cabedo, J. D., & Tirado, J. M. (2004). The disclosure of risk in financial statement. In Accounting Forum. 28(2). 181-200). Callahan, J., Bastos, C., & Keyes, D. (2004). The evolution of IT Governance at NB Power. Strategies for information technology governance, 343. Cameron A. C., & Trivedi, P. K. (2013). Regression analysis of count data NO. 53. Cambridge University Press. Caplan & Kirschenheiter (2000). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud, Accounting & Finance,48, 4, pages 543-559. Carcello, J. V., & Hollingsworth, C. W., & Klein, A. (2006). Audit Committee financial expertise, competing corporate governance mechanisms, and earnings management. Carcello, J. V., & Neal, T. L. (2000). Audit committee composition and auditor reporting. The Accounting Review, 75(4),453-467. Carcello, J. V., & Neal, T. L. (2003). Audit committee characteristics and auditor dismissals following new going-reports. The Accounting Review, 78 (1), 95-117. Carcello, J.V. and Neal, T.L. (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review, 75 (2000), 453-467. Carmichael, D. R. (2004). The PCAOB abd the social responsibility of the independent auditor. Accounting Horizons, 18(2), 127-133. Carmichael, D. R. (2004). The PCAOB and the social responsibility of the independent auditor. Accounting Horizons, 18(2), 127-133. Carslaw, C. & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22 (85), 21-32. Cavana, R., Delahaye, B.L., & Sekaran, U., (2001). Applied Business Research: Qualitative and Quantitative Methods, New York, NY: John Wiley & Sons. Celik, M. D. E. C. 0. (2007). Is Timing of Financial Reporting Related to Firm Performance? An Examination on Ise Listed Companies. International Research Journal of Finance and Economics. Chaganti, R.S.; Mahajan, V. and Sharman, S. (1985). Corporate Board Size, Composition and Corporate Futures in Relating Industry. Journal of Management Studies, 22, No. 4 (1985). Chambers, A. E., & Penman, S. H. (1984). Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements. Journal of Accounting Research, 22(1), 21-47. Chan, R. K., Wang, L. L. R., & Takahashi, M. (Eds). (2012). Risk and public policy in East Asia. Ashgate Publishing, Ltd. Chander & Subhash, (1 992). Corporate Reporting Practices, ISBN 81-7100-411-5, Deep and Deep Publications,New Delhi, p. 1-2. Chandra & Gyan, (1974). A Study of the Consensus on Disclosure among Public Accountants and Security Analysts. The Accounting Review, p. 733-742. Che Ahmad, A. & Abidin, S. (2008). Audit delay of listed companies: A case of Malaysia. International business research. 1(4). Retrieved from www.ccsenet.org/journal/ index.php/ibr/article/download/801/781. Chen, P. C. (2012). Banks acquisition of private information about financial misreporting (Doctoral dissertation, University of Illinis at Urbana Champaing). Chen, Y.M., Moroney, R. & Houghton, K. (2005). Audit Committee Composition and the use of an industry specialist audit firm, Accounting and Finance, 45: 217-239. Cheng F. Fah, (2005), Timeliness of Annual Report Releases in Relation to the Direction and Magnitude of Earnings and Share Price Revaluation: the case of Malaysia, Survey Academic Journal, March. Chorafas, D. N. (2011). Wealth Management: Private Banking, Investment Decisions, and Structured Financial Products. Butteworth-Heinemann. Circles, penman (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47. http://dx.doi.org/l0.2307/2490700. Clatworth, (2012). Audit Committee Characteristics and Auditor Dismissals Following New Going Concern Reports. Accounting Review, 78(1), 95-117. http://dx.doi.org/l0.2308/accr.2003.78.1.95. Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary accounting research, 19(4), 573-594. Companies Law, No. 22 of 1997, and Its Amendments (1997). Ministry of Industry and Trade, the Hashemite Kingdom of Jordan, 1997. Conroy, R. M., Harris, R. S., & Park, Y. S. (1994). Analysts' Earnings Forecast Accuracy in Japan and the United States. Cooper & Schindler (2003). Business Research Methods, International Edition, Strathclyde Universty, ISBN 00711819, PP 798. Cooper, W.W. & Ijiri, Yuji (1984). Kohler's Dictionary for Accountants, Prentice Hall of India Pvt. Ltd, New Delhi. Corbetta, G., & Salvato, C. A. (2004). The board of directors in family firms: one size fits all. Family Business Review, 17(2), 119-134. Corouch, G. I. (1994). The Study of international tourism demand: A survey of practice. Journal of Travel Research, 32(4), 41-55. Corporate Governance Code for Shareholding Companies Listed on the Amman Stock Exchange (2008). Council, F. R. (2010). The UK corporate governance code. London: Financial Reporting Council. Courtis (1976). Proceeding of the Seventh annual Climate (PACLIM) Workshop, California Department of Water Resources. Interagency Ecology Studies Program, Technical Report, Number 26, PP115-126. Courtis, J. K. (1976). Relationships between timeliness in corporate attributes. Accounting and Business Research, 6 (25), 45-56. Cowan, N. (2005). Risk analysis and evaluation. Global Professional Publishing. Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253-275. Creswell (2006). Qualitative Inquiry And Research Design: Choosing Among Five Approaches, Sage Publications, Inc, P 416, 2006-12-20, ISBN-10: 1412916070, ISBN-13: 9781412916073. Daft, R. L., & Marcic, D. (2005). Understanding Management. Cengage Learning. Dahmash, (2006). Corporate governance in the companies and their relation to the accounting profession And auditing, Irbid Journal for Scientific Research, Volume X, the first issue 0.2006, Jordan. Dardor, Z. O. (2009). Publishing Delay and the Usefilness of Annual Reports in Libya (Doctoral thesis, Bournemouth University) retrieved from http://eprints.bournemouth.ac.uk/l6480. Daske & Gebhardt (2006). Internal Auditing and Organizational Governance, Research Opportunities in Internal Auditing, the Institute of Internal Auditors. David, (2011). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners, Journal of Accounting and Economics. Davidson, R., Goodwin-Stewart, J., and Kent, P. (2005). Internal Governance Structures and Earnings Management". Accounting and Finance, 45: 241-267. Davies, B., & Whittred, G. P. (1980). The association between selected corporate attributes and timeliness in corporate reporting: Further analysis. Abacus, 16(1), 48-60. doi: http:/dx.doi.org/10.1111/j.1467- 6281.1980.tb00085.x. De Andres, P., & Vallelado, E. (2008). Corporate governance in banking: The role of the board of directors. Journal of banking & finance, 32(12), 2570-2580. De Andres, P., Azofka, V., & Lopez, F. (2005). Corporate board in OECD countrise: size, Composition, Functioning and effectiveness. Corporate Governance: An International Review, 13 (2), 197-210. Debreceny, R., Gray, G. L., & Rahman. A. (2003). The determinants of Internet financial reporting. Journal of Accounting and Public Policy, 21(4), 371-394. Debreceny, R., Leng, S., Lee, Willy, Shuling, J., (2012). Employing Generalized Audit Software in the Financial Services Sector: Challenges and Opportunities, Managerial Auditing Journal, ISSN: 0268-6902, 2012. Deceuster, Hunters (1993). The association between selected corporate attributes and timeliness in corporate reporting: Further analysis. Abacus, 16(1), 48-60. http://dx.doi.org/10.1111/j.1467- 6281.1980.tb00085.x. Dechow, P., & I. Dichev, (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review 77, 35-59. Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures-a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. Defond, M. L., Hann, R. N., & Hu, X. (2005). Does the market value financial expertise on audit committees of board of directors? Journal of Accounting Research, 43 (2), 153-193. Dehaene, A.; De Vuyst, V. and Ooghe, H. (2001). Corporate Performance and Board Structure in Belgian Companies, Long Range Planning. 34 (2001), 383-398. Deloitte and Touche (1996), Deloitte, Touche (1996). The Current Impact of Information Technology on Internal Auditing Departments. URL: http://www.theiia.org/ecm/tech .cfm?doc_id=859. Dezoort, F.T. and Hermanson, D.R. (2002). Improving Performance. Euro Money Journal, 33, NO. 404 (2002), 69-74. Dezoort, F.T.; Hermanson, D.R.; Archanbeault, D.S. and Reed, S.A. (2002). Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature, 21 (2002), 38-75. Di Domenico, G. (2010). Towards performance governance in the public sector and administration at international level: three essays (Doctoral dissertation). Dogan, M., Coskun, E., & Celik, O., (2007). Is Timing of Financial Reporting Relating to Firm Performance? - An Examination on ISE Listed Companies, International Research Journal of Finance and Economics, 12: 220-233. Donaldson, L. and Davis, J.H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16, No. l (1991). Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91. Dupas, P., & Robinson, J. (2009). Savings constraints and microenterprise development: Evidence from a field experiment in Kenya. NO. 14693, National Bureau of Economic Research. Dyer, I.V., & McHugh, A.J. (1975). The timeliness of the Australian annual report, Journal of Accounting Research, (Autumn), 204-220. Eccles, T., & Holt, A. (2005). Financial statements and corporate accounts: the conceptual framework. Property Management, 23(5), 374-387. Elliott, R.K., (1994). The Future of Audits. Journal of Accountancy. 178. 74-82. Engel, E., Hayes, R. M., & Wang, X. (2007). The Sarbanes Oxley Act and firms going privet decision. Journal of Accounting and Economics, 44 (1), 116-145. Engel, E.,Gordon, E. & Hayes, R. (2002). The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Journal of Accounting Research, 40: 485-518. Epstein, M. J., & Buhovac, A. R. (2014). Making sustainability work: Best practices in managing and measuring corporate social, environmental and economic impact Berrett Koehler Publishers. Errunza, V. R., & Losq, E. (1985). The behavior of stock prices on LDC markets. Journal of Banking & Finance, 9(4), 561-575. http://dx.doi.org/l0. 1016/0378-4266(85)90007-X. Ettredge, M. L., C. Li, & L. Sun (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(November), 1-23, Volume 13, Issue 1, Pages 60-79. Fagbemi, T.O. and Uadiale, O.M. (2011). An appraisal of the determinants of timeliness of audit report in Nigeria: Evidence from selected quoted companies, The New Orleans International Academic Conference New Orleans, Louisiana USA 2011. Fahemh B., (2010), Governance and its role in achieving the quality of accounting information, Faculty of Economic Sciences, University of Irbid, Jordan, 2010. Fama, E.F. and Jensen, M.C. (1993). Separation of Ownership and Control. The Journal of Law and Economics, (June, 1993). Fan, J. P., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of accounting research, 43(1), 35-72. Felo, A. J., & Solieri, S. A. (2009). Are all audit committee financial experts created equally? International Journal of Disclosure and Governance, 6(2): 150-166. Ferdinand, A. (2002). Struktural equation modelling dalam penelitian manajemen-Aplikasi model-model rumit dalam penelitian untuk thesis magister & thesis doctor. Semarang, Indonesia: Seri Pustaka Kunci 03/2002. Fergusson, I. F. (2008). World Trade Organization Negotions: The Doha Development Agenda. Library of Congress Washington Dc Congressional Research Service. Frank Gigler, F., Hemmer, N., (2000). Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports, Kellogg Graduate School of Management, Northwestern University. Fridson, M. S., & Alvarez, F. (2011). Financial Statement Analysis: a practitioners guide 597, John Wiley & Sons. Gabrielle A., Gianelli, Jennifer D., King, Edward W., Felten, William P., Zeller, (2008). Software Support for Software-Independent Auditing-Short Paper, Center for Information Technology Policy Department of Computer Science Princeton University, 2009. Gadenne, F. G., & Williams, J. B. (2006). U.S. Patent Application 11\435, 618. Gadenne, F. G., & Williams, J. B. (2007). U.S Patent NO. 7,249,007. Washington, DC: U.S. Patent and Trademark Office. Gao, L., & Kling, G. (2012). The Impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. journal of international accounting, auditing and taxation, 21(1), 17-31. Gary B., & Sharifi M., (2004). Utilization of Generalized Audit Software in an Information Systems Auditing Course, Information Systèmes control Journal, Volume 6, 2204. Gefen, D., Straub, D., Bouderau, M. C. (2000). Structural equation modeling and regression: Guidelines for research practices. Communication of the association for information system, 4(1), 7. Gerefi, G., Humphrey, J., & Sturgeon, T. (2005). The governance of global value chains. Review of international political economy, 12(1), 78-104. Ghosh (2013). Information Systems Control And Audit, Board of Studies the Institute of Chartered Accounting in India, C-1, sector 1. NOIDA- 201301. Gibbins, M., Mccracken, S. A., & Salterio, S. E. (2005). Negotiation over accounting issues: The congruency of audit partner and chief financial officer recalls. Auditing: Journal of Practice & Theory, 24 (1), 171-193. Gigler, F., & Hemmer, T. (1998). On the requency, and quality and informational role of mandatory financial reports. Journal of Accounting research. 117-174. Gilpin, R. (2011). Global political economy: Understanding the international economic order. Princeton University Press. Giner Inchausti, B., & Larran, M. (2002). The use of the Internet for corporate reporting by Spanish companies. Givoly, D. & Palmon, D., (1982). Timeliness of Annual Earnings Announcements: Some Empirical Evidence, The Accounting Review, 57(3): 486-508. Good, Seow, (2002). The timeliness of corporate disclosure. Communication via annual reports, Courtis, J.K. (ed.) AFM Exploratory Series No. 11, Armidale, N.S.W.: University of New England, pp. 204-218. Goodwin J., & Seow J. L., (2002). The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditor's and Directors in Singapore, Accounting and Finance, 42, 2002, pp: 195-223. Goodwin-Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404. Gotti, G., & Mastrolia, S. (2012). The effect on financial reporting quality of an exemption from the SEC reporting requirements for foreign private issuers. The International Journal of Accounting, 47(1), 44-71. Grant, G. H. (2003). The evolution of corporate governance and its impact on modern corporate America. Management Decision, 41(9), 923-934. Green, S. (2005). Sarbanes-Oxley and the board of directors: Techniques and best practices for corporate governance. John Wiley & Sons. Gul, F. A., & Leung, S. (2004). Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and public Policy, 23(5), 351-379. Habbash, M. (2010). The Effectiveness of Corporate Governance and External Audit on Constraining Earnings Management Practices in the UK, Ph. D. thesis, Durham University. http://ethesis.dur.ac.uk/448. Hair, J. F. Jr., William, C. B., Babin, B. J., & Anderson, R E., & Tatham, R. L. (2010). Multivariate data analysis: A global perspective. New Jersey: Prentice Hall. Hakansson, N. (1977). Interim disclosure and public forecasts: An economic analysis and framework for choice. The Accounting Review, 396-416. Hashim, U. J. B. & Rahman, R. B. A. (2010). Board independence, board diligence, board expertise and impact on audit report lag in Malaysian market. Retrieved from http://ssrn.com/abstrac=1717479. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31 (1), 405-440. Hedberg, C. J., & Von M. F. (2003). The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate social responsibility and environmental management, 10(3), 153-164. Hendriksen, E. S. & van Breda, M.F. (1992). Accounting Theory, fifth edition, Burr Ridge, IL: Irwin. Heracleous, L. (2001). What is the impact of corporate governance on organisational performance?. Corporate Governance: An International Review, 9(3), 165-173. Holmstrom, B. R., & Tirole, J. (1989). The theory of the firm. Handbook of industrial organization, 1, 61-133. Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of accounting and economics, 31(1), 3-75. Hook, J., Coy, D., & Davey, H. (2002). the information gap in annual reports. Accounting Auditing & Accountability Journal, 15 (4), 501-522. Hossain, M. A. & Taylor, P. (2008). An examination of audit delay: evidence from Pakistan. Working Paper, University of Manchester. Retrieved from www3.bus.osakacu. ac.jp/apira98/archives/pdfs/64.pdf. Hossin and Mohammad (2013). The impact of corporate governance on the issuance of Financial Statements in Jordan, University of Al-Albait, Master Thesis, Jordan 2013. IASB (2008). Exposure Draft on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information. London. IASB, (2008). Exposure Draft on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-usefil Financial Reporting Information. London. IFAC, IAESB (2006b): International Education Practice Statement (IEPS) 2.1, Information Technology for Professional Accountants. International Federation of Accountants (IFAC), International Accounting Education Standards Board (IAESB). Iman, S., Ahmed, Z.U. and Khan, S.H. (2001). Association of audit delay and audit firm's international links: Evidence fiom Bangladesh, Managerial Auditing Journal 16(3): 129-133. Imhoff, E. A. (2003). Accounting quality, auditing, and corporate governance Accounting horizons, 17, 117-128. International Auditing and Assurance Standards Board (2007), Proposed auditing pronouncement, exposure draft ISA 402 (revised and redrafted) audit considerations relating to an entities using a third party service organization, New York, IAASB. International Chamber of Commerce, (2005). Improving the Quality of Financial Business Reporting, ICC, November, 2. Ismail, H., Mustapha, M., & Ming, C., O., (2012). Timeliness of Audited Financial Reports of Malaysian Listed Companies, International Journal of Business and Social Science, Vol. 3 No. 22 [Special Issue-November 2012]. Ismail, K. N. I. K., Chandler, R. (2005). Disclosure in the quarterly reports of Malaysia Companies, Financial Reporting, Regulation and Governance, 4 (1), 1-26. Ismail, K. N., & Chandler, R. (2004). The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting, 12. Ismail, K., Nor, I., & Chandler, R., (2003). The Timeliness of Quarterly Financial Reports of Companies in Malaysia, http://papers.ssrn.com. Iyoha, F., O., (2012). Company attributes and the Timeliness of financial reporting in Nigeria, Department of Accounting College of Development Studies, Covenant University P.M.B 1023 Ota, Nigeria 2012. Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30: 1, 1728. Janvrin, D.& Bierstalcer, J., (2005). The Nature of Audit Planning: The Relationship between Control Risk Assessment and Computer-Related Audit Procedures, December 1, 2005. Jensen, M. C. (2004). The agency costs of overvalued equity and the current state of corporate finance. European Financial Management, 10 (4), 549-565. Jensen, M., & Meckling, W., (1976). Theory of the firm : Managerial behaviour, agency costs and ownership structure. Journal of Finance and Economics, Vol. 3, pp. 305-360. Jun, M., Yang, Z., & Kim, D. (2004). Customers' perceptions of online retailing service quality and their satisfaction. International Journal of Quality & Reliability Management, 21 (8), 817-840. Karim, W., Ahrned, K. & Islam, A., (2006). The effect of regulation on timeliness of corporate financial reporting: Evidence from Bangladesh, JOAG, Vol, 1, No, 1, 2006. Karuna, C. (2009). Industry attributes and their influence on managerial pay and the use of performance measures. Journal of Accounting and Economics, 43(2): 275-298. Kaufman, H. (2009). The road to financial reformation: warnings, consequences, reforms. John Wiley & Sons. Kddash, religion, H. & Siam, W. (2003). The extent to accept the auditors for the use of information technology", a field study on the audit offices in Jordan, Journal of Studies, University of Jordan, Jordan, Vol, 30, No. 2, pp. 279-289. Keating, E. K., & Frumkin, P. (2003). Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation. Public Administration Review, 63(1), 3-15. Kemp, J., Schotter, A., & Witzel, M. (2012). Management Frameworks: aligning strategic thinking and execution. Rutledge. Kenley, W. J. & Staubus, G.J. (1974). Objectives and Concepts of Financial Statements. Accounting Review, 49(4): 888-889. Khaldoon., A., D., Izah., K., I., & Nor., A., L., (2014). The Timeliness of Financial Reporting among Jordanian Companies: Do Company and Board Characteristics, and Audit Opinion Matter?. Asian Social Science; Vol. 10, No. 13; 2014 ISSN 1911-2017 EISSN 1911-2025 Published by Canadian Center of Science and Education. Khaldoon., A., D., Izah., K., I., & Nor., A, L., (2015). The Impact of Internal Corporate Governance on the Timeliness of Financial Reports of Jordanian Firms: Evidence using Audit and Management Report Lags. Mediterranean Journal of Social Sciences MCSER Publishing. ISSN 2039-2117 (online) ISSN 2039- 9340 (print) Rome-Italy Vo1 6 No 1 January 2015. Khalid, Saleh, S., (2004). To assess the performance of existing accounting systems on the computer suitability to meet the needs of management,field stuby, Mmter in Accounting unpublished, Yarmouk University, Jordan. Khoury, N. S. (2003). Institutional control and the continuity of institutions, Where does Jordan stand from institutional control?. Jordan Association of Certified Public Accountants, 5th professional conference, Amman, 24-25. Kiel, G. C., & Nicholson, G. J. (2003). Board composition and corporate performance: how the Australian experience informs contrasting theories of corporate governance. Corporate Governance: An International Review, 11(3), 189-205. Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400. Klein, A. (2002).Economic determinants of audit committee independence. The Accounting Review, 77(2), 435-452. Klein, April. (1997). Transaction Costs and Board Structure: Causes and Consequences. Working Paper. Krejcie, R.V. & Morgan, D.W (1970). Determining sample size for research activities: Educational and Psychological Measurement, 607-610. Krishnan, G. V., & Visvanathan, G. (2007). Reporting Internal Deficiencies in the post Sarbanes Oxley Era: The Role of Auditors and Corporate governance. International Journal of Auditing, 11(2), 649-675. Krishnan, J. (2005). Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review, 80(2), pp. 649-675. Kroszner, R. S., & Strahan, P. E. (2001). Bankers on boards: monitoring, conflicts of interest, and lender liability. Journal of Financial Economics, 62 (3), 415-452. Kulzick, R. S. (2004). Sarbanes-Oxley: effects on financial transparency. S.A.M. Advanced Management Journal, 69(1), 43-49. Ku Ismail, K., & Chandler, R. (2007). Quarterly financial reporting: A survey of Malaysian users and preparers. Accounting, Banking and Corporate Financial Management in Emerging Economies. Research in Accounting in Emerging Economies, 7, 53-67. http://dx.doi.org/10.1016/S1479-3563 (06)07004-6. Lai, K. W., & Cheuk, L. C. (2005). Audit Report Lag, Audit Partner Rotation And Audit Firm Rotation: Evidence From Australia. Retrieved August 15, 2005, from http://ssrn.com/abstract-783684. Larrinaga, C., Carrasco, F., Correa, C., Llena, F., & Moneva, J. (2002). Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. European Accounting Review, 11(4), 723-740. Lawrence, J. E. & Glover, H.D. (1998). The Effect of Audit Firm Mergers on Audit Delay. Journal of Managerial Issues, 10(2), 151-164. Lee, C. (2001). Market efficiency and accounting research: a discussion of capital market research in accounting by SP Kothari. Journal of Accounting and Economics, 31(1), 233-253. Lee, et al. (2008). 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. Lehman, (2012). Integrating Generalized Audit Software and Teaching Fraud Detection in Information Systems Auditing Courses, Journal of Forensic and Investigative Accounting, Vol. 4. Issue. 1 2012. Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of jinancial economics, 69(3), 505-527. 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. http://dx.doi.org/10.1111/j.1099- 1123.2005.00101.x. Leventis, S., Weetman, P., Caramanis, C., (2004). 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. Licht, A. N. (1997). Stock market integration in Europe. Haward Institute for International Development, CAERII Discussion Paper, (15). Lim-Lum, K. W. (2004). Defining Corporate Social Responsibility-a Singapore Perspective. Australian Journal of Asian Law, 6(2), 131. Link, J. S., Netter, J. M., & Yang, T. (2009). The effects and unintended consequences of the Sarbanes Oxley Act on the supply and demand for directors. Review of Financial Studies, 22 (8), 3228-3387. Lipton, M., & Rosenblum, S. A. (2003). Election Contests in the Companys Proxy: An Idea Whose Time Has Not Come. The Business Lawyer, 67-94. Loosemore, M. (2006). Risk Management in Project. Taylor & Francis. Loudon, K & Loudon, J., (2008). Management Information Systems, 1lth ed, Prentice Hall Int, Inc. Løwendahl, B. (2005). Strategic management of professional service firms. Copenhagen Business School Press DK. Mace, M. L. (2008). The President and the board of directors. The Value Creating Board: corporate Governance and Organizational Behiour, 69. Maghyereh, A. (2003). The empirical relationship between expected return and risk in the Amman Stock Exchange, Working Paper, The Hashemite University, Zarka, Jordan. Major Eric T. & Wallis. (2008). From Just In Case to Just In Time, Army logistician, Professional Bulleted of United States Army Logistics, PB 700-08-03 Volume 40, ISSUE 3. Mak, Y. T., & Kusnadi, Y. (2005). Size really matters: Further evidence on the negative relationship between board size and fm value. Pacific-Basin Finance Journal, 13(3), 301-318. Malhorta & Birks, (2000). Universities in a competitive global marketplace: A systematic review of the literature on higher education marketing, International Journal of Public Sector Management, ISSN: 0951-3558. Malkawi, B. H., & Haloush, H. A. (2007). Reflections on the Securities Law of Jordan. Am. U: Int'l L. Rev., 23, 763. Mallete, P. and Fowler, K. (1992). Effects of Board Compensation and Stock Ownership on the Adoption of Poison Pills, Adoption of Poison Pills. Academy of Management Journal, 35 (1992), 1010-1035. Mangena, M & Chamisa, E (2008). Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis, International Journal of Accounting, vol. 43, pp 28-44. Mansour (2011). Annual Financial Reports in the Hashemite Kingdom of Jordan, The Jordan University Magazine, Issue 22, Page 52-72, Amman, Jordan. Marilyn Greenstein, Thomas E. McKee, Reiner Quick, (2008). The International Journal of Digital Accounting Research Vol. 8, No. 14,. pp. 45-79. Maurer, R. H. (2008). Instauration investors in Germany: Insurance companies and investment funds No. 2003, 14. CFS working Paper. McClure, P. (Ed.) (2003). Innovation, Impact, Sustainability: 2003 Annual Report. Management's discussion and analysis, financial statements, and investment portfolio. World Bank Publications. McGee, R. W. (2008). Timeliness of Financial Reporting in the Energy Sector. Russian/CIS Energy & Mining Law Journal, 4(2), 6-10. McGee, R. W. (2007b). Corporate Governance and the Timeliness of Financial Reporting: A Case Study of the Russian Energy Sector, Fifth International Conference on Accounting and Finance in Transition. London, July 12-14, 2007. McGee, R. W. Tarangelo, T. & Gelman, W. (2009). Corporate governance in Russia: A study of financial reporting in Russian banks. McLelland, A. J., & Giroux, G. (2000). An empirical analysis of auditor report timing by large municipalities, Journal of Accounting and Public Policy, 19(3): 263-281. Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of International Business Studies, 555- 572. Menon, K., & William, J. D. (1994). The usage of audit committees in monitoring. Journal of Accounting and Public Policy, 13(2), 121-139. Meraii N., T., (2009). The Role of Audit Cornittee in Improving the Task of Internal Auditing in the Jordanian Insurance Companies. Field Study, Jadra University, College of Economic, Finance And Adrninstration studies. Merhout, J. W., & Havelka, D. (2008). Information technology auditing: A value-added IT governance partnership between IT management and audit.Communications of the Association for Information Systems, 23(1), 26. Mitra, S. & Hossain, M. (2007). Ownership composition and non-audit service fees, Journal of Business Research, 60: 348-356. 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, Retrieved from web.usm.my/journal/amjaf/vol% 206-2-2010/6-2-4.pdf. Mohammed and Abdel Nasser (2006). The Importance of Disclosure Instructions Issued by the Securities Commission and their Adequacy in Meeting the needs of users of financial statements, Journal of Studies, University of Jordan, vol 32, p 1, S140-115. Mokhtar, M. & Zakaria, Z. (2009). Classification and Management of non performing Loans of Islamic Bank and Conventional Banks: A Comparative study. Sains Humanika, 51 (1). Mollah, S. & Karim, W. (2011). Does Corporate Governance Model of Interest-free Banks Provide better Protection against Financial Crisis? Empirical Investigation on Corporate Governance Perspectives of the Interest-free Banks Globally". In 8th International Conference on Islamic Economics and Finance, Qatar. Molz, R. (1988). Managerial Domination of Boards of Directors and Financial Performance. Journal of Business Research, 16 (1988), 235-250. Moorthy, M., K., Seethararnan, A., Mohamed, M., Gopalan, M. & San, L., H. (2011). The impact of information technolagy on internal auditing, Afiican Journal of Business Management Vol. 5(9), pp. 3523-3539, 4 May, 2011. Moradi (2013). A Survey on Timeliness in Financial Reporting and Corporate Governance: Evidence From Iran, Asian Journal of Research in Business Economics and Management, Volume: 3, Issue: 11, PP 328-337. Moradi, Salehi, Mareshk (2013). The Relationship between the Actual Application of Corporate Governance Level and Financial Reporting Quality for Jordanian Public Shareholding Companies in banking and Industrial Sectors, Middle East University, Master Thesis, Amman, Jordan 0.2013. Mosquitoes, Pany, Zhang (2002). Corporate Governance, Blackwell Publishing, Third edition, 2002. Mo'taz Amin, Al-Saeed (2013). Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan. Journal of Accounting and Management Information Systems, 12(4), 553-577. Mulford, C. W., & Corniskey, E. E. (2002). The financial numbers game: Detecting creative accounting practices. John Wiley & Sons. Murthy, U. S., & Groomer, S. M. (2004). A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems, 5(2), 139-163. Nagy, A. L., & Cenker, W. J. (2002). An assessment of the newly defined internal audit function. Managerial Auditing Journal, 17(3), 130-137. Naimi, M., N., Shafie, R. & Nordin, W., H., W. (2010). Corporate Governance and Audit Report Lag in Malaysia, Asian Academy of Management Journal of Accounting and Finance, 6(2): 57-84. Nakano, M., & Nguyen, P. (2012). Board size and corporate risk taking: further evidence from Japan. Corporate Governance: An International Review, 20(4), 369-387. Nardi (2006). A Randomized Trial Comparing the Efficacy and Safety of Intravitreal Triamcinolone With Standard Care to Treat Vision Loss Associated With Macular Edema Secondary to Branch Retinal Vein Occlusion, NIH Public Access, 127(9): 1115-1128.doi: 10.1001/ archaphthalmol. Nelson, R. R., Todd, P. A,, & Wixom, B. H. (2005). Antecedents of information and system quality: an empirical examination within the context of data warehousing. Journal of management information systems, 21 (4), 199-235. New York Stock Exchange and National Association of Securities Dealers (NYSE and NASD) (1999). Report and Recommendation of the Blue Ribbon Committee on Improving the Efectiveness of Corporate Audit Committees. New York, NY: NYSE and NASD, 1999. Ng, P. & Tai, B. (1994). An empirical determination of the determinants of audit lags in Hong Kong. British Accounting Review, 26 (1): 43-59. Nienhüser (2008). Resource Dependence Theory- How Well Does It Explain Behaviour of Organization?, Management Revue 19 (1+2): 9-32, ISSN (print) 0935-9915, ISSN(Internet) 1801-9908. 0' Sullivan, N., (2000). The impact of board composition and ownership on audit quality; Evidence from large UK companies, The British Accounting Review, 32(4): 397-414. O'Donovan, G. (2003). A Board Culture of Corporate Governance. International Journal of Corporate Governance, Vol. 6(3). OECD (2004). OECD Principles of Corporate Governance. Retrieved from http://www.oecd.org/dataoecd/32/ 18/31557724.pdf. OECD (1998). Global Corporate Governance Principles, Paris: OECD. Olajumoke, J. (2010). Effect of Globalization on Financial Reporting: A Case Study of Zenith Bank PLC. Available at SSRN 2146570. Owen, D. L., Swift, T. A,, Humphrey, C., & Bowennan, M. (2000). The new social audits: accountability, managerial capture or the agenda of social champions?. European Accounting Review, 9(1), 81-98. Owusu-Ansah, S and Yeoh, J. (2005). The effect of legislation on corporate disclosure practices, Abacus, 41 (1): 1-19. 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. Oyejide, T.A. and Soyibo, A. (2001). Corporate Governance in Nigeria. Being a text of paper presented at the Conference on Corporate Governance, Accra, Ghana, 29-30 January, 2001. Pass, C. (2004). corporate Governance and the role of Non Executive directors in large UK Companies: An Empirical Stud) Corporate Governance, 4(2), 52-63. Pearce, J.A. and Zahra, S. (1992). Board Composition from a Strategic Contingency Perspectives. Journal of Management Studies, 29 (1992), 411-438. Perera, H. B., Rahman, A. R., & Cahan, S. F. (2003). Globalisation and the major accounting firms. Asturalian Accounting Review, 13 (29), 27-37. Persons (2009). Primary Care Guidelines for the Management of Persons Infected with Human Immunodeficiency Virus: 2009 Update by the HIV Medicine Association of the Infectious Diseases Society of America, Oxford Journal, Clin Infect Dis. (2009) 49 (5): 651-681. Persons, 0. S. (2009). Audit committee characteristics and earlier voluntary ethics disclosure among fiaud and no-fraud firms. International Journal of Disclosure and Governance, 6(4): 284-297. Pfeffer and Salancik (1978). Effects of Ownership and Performance on Executive 'Tenure in U.S. Corporations, Academy of Management Journal. Prohs, E. D. (2001). Periodic Financial Reporting A relic of thepast. J. Corp. L., 27, 481. Raghunandamn, K., Rama, D. V., & Read, W. J. (2001). Audit committee composition, "gray directors," and interaction with internal auditing. Accounting Horizons, 15(2), 105-118. Ragunadhan, K. R., Rama, D. V., & Scarbrough, D. P. (1998). Accounting and auditing knowledge level of Canadian audit committee: Some empirical evidence. Journ. Rahmat, M. M., T.M. Iskandar and N.M. Saleh, (2007). Audit committee characteristics in financially distressed and non-distressed companies, Managerial Auditing Journal, 24(7): 624-638. Rajagopalan, N & Zhang, Y. (2008). Corporate governance reforms in China and India: Challenges and opportunities, Business Horizons, vol. 51, pp 55-64. Raykov, T., & Penev, S. (2001). The problem of equivalent structural equation models: An individual residual perspective. In G. A. Marcoulides & R.E. Schumacker (Eds.), New developments and techniques in structural equation modelling (pp. 297-321). Mahwah, NJ: Lawrence Erlbaum. Raykov, T., & Penev, S. (2002). Exploring structural equation model misspecifications via latent individual residuals. In G. A. Marcoulides & I. Moustaki (Eds,), Latent variable and latent structure models (pp. 121-134). Mahwah, NJ: Lawrence Erlbaum. Reavis, D. (2014). The Information Technology Audit: Approaches and Processes for Managing the Economics of information systems, 236. Rechner, P.L. and Dalton, D.R. (1991). CEO Duality an Organizational Performance: A Longitudinal Analysis. Strategic Management Journal, 12, No. 2 (1991). Rezaee, Z., Smith, L. M., & Szendi, J. Z. (2010). Convergence in accounting slanders: Insights Form academicians and -practitioners. Advance in accounting, 26 (1), 142-154. Richard (2001). On the Asymmetric Recognition of Good and Bad News in France, Germany and the UK. Journal of Business Finance h Accounting, 28 (9 & 10), 1285-1332. Robins, F. (2005). The future of corporate social responsibility. Asian Business & Management, 4(2), 95-115. Routleage, Stewart (2010). the decision makingprocess, National forum of Educational. Roychowdhury, S., & Watts, R. L. (2007). Asymmetric timeliness of earning market to book and conservatism in financial reporting. Journal of Accounting and Economics, 44(1), 2-31. Saeed, M. (1990). The Theory of Corporate Disclosure and its Applications in Financial Reporting. In M. Saeed (FA.) Corporate Financial Reporting, Anmol Publications, New Delhi, p. 237. Saidi, N. (2004). Corporate Governance in MENA countries. Improving Transparency and Disclosure. Beirut: The Lebanese Transparency Association, S, 81. Saifalislam, K. M. ALQ., Abdullah, O., Norwahida, S.,, Mohammadnoor, K. M. Alq., (2014). The Impact of Audit Technolagy Usage and Corporate Governance on Financial Reporting Timeliness, Scholars Journal of Economics, Business and Management e-ISSN 2348-5302. Salleh, Z., Steward, J. & Manson, S. (2006). The impact of board composition and ethnicity on audit quality: Evidence from Malaysian companies, Malaysian Accounting Review, 5(2): 61-83. Sarbanes, P. and Oxley, M. Sarbanes - Oxley Act of ( 2002). Washington, DC: US Congress, 2002. Sarens, G., & De Beelde, I. (2006). Internal auditors' perception about their role in risk management: a comparison between US and Belgian companies.Manageria1 Auditing Journal, 21(1), 63-80. Sarens, G., & DeBeelde, I. (2006). The Relationship between internal audit and senior management: a qualitative analysis of expectations and perceptions. International Journal of Auditing, 10 (3), 219-241. Saudagaran, S. M., & Diga, J. G. (2000). The institutional enviroment of financial reporting regulation in ASEAN. The International Journal of Accounting, 35(1), 1-26. Schipani, C. A., & Liu, J. (2002). Corporate Governance in China: then and now. Colum bus. L. Rev., 1. Schnider, B. (2003). The road to financial stability: are key financial standards the answer. New York: Palgrave Macmillan. Schwartz, Kenneth, B., & Billy, S. S. (1996). The Association Between Auditor Changes and Reporting lags. Contemporary Accounting Research, 13 (l), 353-370. Sengupta, P. (2004). Disclosure timing: Determinants of quarterly earnings release dates, Journal of Accounting and Public Policy, 23(6), 457-482. Shamser, M. and Annuar, M.M. (1993). Management versus Shareholders' Interest: Board Composition, Market Risk and Shareholder Returns of Malaysian Listed Firms. Malaysian Management Review. Shukeri, S. N. & Islam, M. A. (2012). The Determinants of Audit Timeliness: Evidence From Malaysia, Journal of Applied Sciences Research, 8(7): 3314-3322, 2012. Sims, R. R. (2003). Ethics and corporate social responsibility: Why giants fall. Greenwood Publishing Group. Singh & Kashmir, (2005). Financial Reporting Practices of Banking Companies in India. A Ph.D. Thesis submitted to H.N.B. Garhwal University, Srinagar. Smith, R. (2003). Audit Committee combined code guidance. London: Financial Reporting Council. Song, J., & Windram, B. (2004). Benchmarking audit committee effectiveness in financial reporting. International Journal of Auditing, 8(3), 195-205. Spira, L. F., & Bender, R. (2004). Compare and contrast: perspectives on board committees. Corporate Governance: An International Review, 12(4), 489-499. Spira, L. F., & Page, M. (2003). Risk management: the reinvention of internal control and the changing role of internal audit, Accounting Auditing & Accountability Journal, 16 (4), 140- 261. Stiles, P., & Taylor, B. (2011). Board at work: How directors view their roles and responsibilities: How directors view their roles and responsibilities. Oxford University Press. Stoel, HareIka, and Merhout (2012). An analysis of attributes that impact information technolo_gy audit quality: A study of IT and financial audit practitioners, International Journal of Accounting Information Systems, Volume 13, Issue 1, March 20 12, Pages 60-79. Sutton, M. H. (2002). Financial Reporting at a crossroads. Accounting Horizons, 16(4), 319-328. Tabachnick, B.G., and Fidell, L.S., (2007). Using Multivariate Statistics. USA: Pearson Education Inc. Tamimi (2012). The expected influence of corporate governance on the Syrian auditing profession, Teshreen University, Faculty of Economics, Department of Accounting, Master Thesis, 2012. Tarullo, D. K. (2008). Banking on Basel: the future of international Jinancial regulation. Peterson Institute. Tenev, S., Zhang, C., & Brefort, L. (2002). Corporate governance and enterprise reform in China: building the institutions of modern markets. World Bank Publications. The American Accounting Association (AAA) Guidelines, (1973). Report of the committee on the environmental effects of organizational behaviour, The Accounting Review, (Supplement to 48, 1973), pp. 73-119. Türel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Istanbul University Journal of the School of Business Administration, 39(2), 227-240. Vafeas, N. (2005). Audit committee, boards, and the quality of reported earnings. Contemporary Accounting Research, 22(4): 1093-1122. Wallace, R. S. 0. (1993). Development of accounting standards for developing and newly industrialised countries. Research in Accounting in Emerging Economies, 2, 121-165. Westphal, J.D. and Zajac, E.J. (1998). The Symbolic Management of Stockholders: Corporate Governance Reform and Shareholder Reactions. Administrative Science Quarterly, 43, No. 1, (1998), 127-153. Wheelen, T. L., & Hunger, J. D. (2011). Concepts in strategic management and business policy. Pearson Education India. Wittenberg-Moerman, R. (2008). The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. Journal of Accounting and Economics, 46(2), 240-260. Wu, C.; Wu, C. and Liu, V. W. (2008). Release timing of annual reports and board characteristics. Retrieved from www.bm.nsysu.edu.tw/.../the%20release%20 timing%20full%20text.pdf. Wu, Wu, and Lim (2008). What Lnstrurnents and How to Use Them?, Monetary and Capital Markets Department, International Monetary Fund, IMF Working Paper. Xie, B., Davidson 111, W. N., & Dadalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3): 295-316. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay, http://mpa.ub.uni.muenchen. de/27857. Younes (2011). The Availability of Conditions Needed to Improve the Effectiveness of Audit Committees in the Jordanian Public Shareholding Companies, Middle East University, College of Business, Department of Accounting, Amman, Jordan, 2011. Younes H. A. (2011). Financial Reporting Timeliness in Egypt: A Study of the Legal Framework and Accounting Standard, Internal Auditing & Risk Management, Anul VI, Nr. l (21), Martie 2011. Zaitul (2010). Board of Directors, audit committee, auditor characteristics and the timeliness of financial reporting in listed companies in Indonesia. (Doctoral dissertation, University of Malaysia). Retrieved fromhttp://etd.uum.edu. my/2405. Zeff, S. A. (2007). The Primacy of "Present Fairly" in the Auditor's Report*. Accounting Perspectives, 6(1), 1-20.

Similar Items