This paper examines the association between corporate governance mechanisms and audit report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 to 2009. It examines on one of the corporate governance mechanisms, namely board of directors' characteristics. Three...

The growing number of cases of irregularities in the corporate world has led the public to demand for more disclosure on non-financial aspects (Amran et al., 2009), including risk reporting. The corporate governance literature suggested that the level of risk disclosure is associated with...