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The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market

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  • Ameen Qasem

Abstract

Purpose - This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL). Design/methodology/approach - This study employs a feasible generalised least squares (FGLS) model for panel data to examine the association between IOW, POCF and AUDRL for Malaysian publicly listed companies. Findings - The findings reveal a statistically significant negative relationship between IOW and AUDRL, with this negative relationship being more pronounced amongst POCF. Additionally, the results demonstrate that the relationship between IOW and AUDRL varies depending on the domicile of IIs (local vs. foreign). Specifically, local institutional investors exhibit a negative and statistically significant relationship with AUDRL, whilst foreign institutional investors show a positive and statistically significant relationship with AUDRL. Originality/value - The results of this study provide a new understanding of auditor responses to institutional investor monitoring and political connections (PCs) in an emerging economy.

Suggested Citation

  • Ameen Qasem, 2024. "The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 15(1), pages 1-28, June.
    • Handle: RePEc:eme:jaeepp:jaee-08-2023-0238
    DOI: 10.1108/JAEE-08-2023-0238
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