Audit Committee Effectiveness, Internal Audit Function and Financial Reporting Lag: Evidence from Malaysia

This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualifications. either performed in-house or outsourced a third-party service provider cost incurred for in year. agency theory applied explain framework this tested 2,284 Malaysian listed companies from 2012 2015. Results show that are significantly associated with report These findings offer important implications through improving timeliness information.