Audit Delay and Accountability Index: Evidence from Malaysian Local Governments

Audit Delay and Accountability Index: Evidence from Malaysian Local Governments

Author(s) by Marziana Mohammad, Wan Mohammad Taufik Wan Abdullah, Mohmmad Sakarnor Deris
Pages 60-67
Keywords Audit Delay, Accountability Index, Timelines, Local Authorities
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Abstract


This paper investigates the determinants of audit delay in Malaysia. The sample comprises three local authorities which are Kedah, Perak and Kelantan during the period 2008 – 2010. The research was conducted based on secondary data which are obtained from the Auditor General Report and Financial Management Performance of the departments or agencies for the respective local authorities in Kedah, Perak and Kelantan. The number of days between the date of the financial statement year end and the date of certificated by the auditor is used to measure the audit delay. The result indicated that the financial management performance of most of the departments or agencies in the sample based on the Accountability Index was at a satisfaction level while most of them did not publish the financial statements on time. However, this study cannot be generalized to other local authorities in Malaysia, since it is meant for Kedah, Perak and Kelantan only.

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