{"id":"https://openalex.org/W4399777971","doi":"https://doi.org/10.59953/paperasia.v40i3b.129","title":"Corporate Governance Factors and Financial Reporting Timeliness: A Systematic Review and Future Research","display_name":"Corporate Governance Factors and Financial Reporting Timeliness: A Systematic Review and Future Research","publication_year":2024,"publication_date":"2024-06-18","ids":{"openalex":"https://openalex.org/W4399777971","doi":"https://doi.org/10.59953/paperasia.v40i3b.129"},"language":"en","primary_location":{"id":"doi:10.59953/paperasia.v40i3b.129","doi":"https://doi.org/10.59953/paperasia.v40i3b.129","is_oa":true,"landing_page_url":"https://doi.org/10.59953/paperasia.v40i3b.129","pdf_url":null,"source":{"id":"https://openalex.org/S4387292709","display_name":"PaperAsia","issn_l":"0218-4540","issn":["0218-4540"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PaperASIA","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.59953/paperasia.v40i3b.129","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024501558","display_name":"Anwary Syuhaily Rosly","orcid":"https://orcid.org/0009-0009-5643-8144","observed_orcids":["https://orcid.org/0009-0009-5643-8144"]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Anwary Syuhaily Rosly","raw_affiliation_strings":["Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia","institution_ids":["https://openalex.org/I94625822"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085576690","display_name":"Rohami Shafie","orcid":"https://orcid.org/0000-0002-4856-9373","observed_orcids":["https://orcid.org/0000-0002-4856-9373"]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Rohami Shafie","raw_affiliation_strings":["Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia","institution_ids":["https://openalex.org/I94625822"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062131403","display_name":"Rokiah Binti Ishak","orcid":"https://orcid.org/0000-0002-0946-4560","observed_orcids":["https://orcid.org/0000-0002-0946-4560"]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Rokiah Ishak","raw_affiliation_strings":["Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia","institution_ids":["https://openalex.org/I94625822"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I94625822"],"apc_list":null,"apc_paid":null,"fwci":4.9069,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.95202205,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"40","issue":"3b","first_page":"121","last_page":"131"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.038600001484155655,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.007400000002235174,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9259999990463257},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":1.0},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9470000267028809},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9940000176429749},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.9890000224113464},{"id":"https://openalex.org/keywords/chief-executive-officers","display_name":"chief executive officers","score":0.8980000019073486},{"id":"https://openalex.org/keywords/chief-financial-officer","display_name":"chief financial officer","score":0.9980000257492065},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9909999966621399},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.9440000057220459},{"id":"https://openalex.org/keywords/managerial-opportunism","display_name":"managerial opportunism","score":0.7459999918937683},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.7559999823570251}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7524809241294861},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6936778426170349},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6098573207855225},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.39945584535598755}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59953/paperasia.v40i3b.129","doi":"https://doi.org/10.59953/paperasia.v40i3b.129","is_oa":true,"landing_page_url":"https://doi.org/10.59953/paperasia.v40i3b.129","pdf_url":null,"source":{"id":"https://openalex.org/S4387292709","display_name":"PaperAsia","issn_l":"0218-4540","issn":["0218-4540"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PaperASIA","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.59953/paperasia.v40i3b.129","doi":"https://doi.org/10.59953/paperasia.v40i3b.129","is_oa":true,"landing_page_url":"https://doi.org/10.59953/paperasia.v40i3b.129","pdf_url":null,"source":{"id":"https://openalex.org/S4387292709","display_name":"PaperAsia","issn_l":"0218-4540","issn":["0218-4540"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PaperASIA","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.46149998903274536,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":46,"referenced_works":["https://openalex.org/W143022119","https://openalex.org/W1483280672","https://openalex.org/W1810355671","https://openalex.org/W1845478194","https://openalex.org/W1928905431","https://openalex.org/W1963856484","https://openalex.org/W1972087039","https://openalex.org/W1973376756","https://openalex.org/W2018616149","https://openalex.org/W2040453941","https://openalex.org/W2052240761","https://openalex.org/W2061405137","https://openalex.org/W2072445144","https://openalex.org/W2075687944","https://openalex.org/W2135229063","https://openalex.org/W2142291459","https://openalex.org/W2157739692","https://openalex.org/W2301932595","https://openalex.org/W2765230546","https://openalex.org/W2785552316","https://openalex.org/W2885735301","https://openalex.org/W2942778771","https://openalex.org/W2969259021","https://openalex.org/W2969779366","https://openalex.org/W2978309629","https://openalex.org/W3034120067","https://openalex.org/W3081880011","https://openalex.org/W3094608362","https://openalex.org/W3102325394","https://openalex.org/W3118615836","https://openalex.org/W3123323948","https://openalex.org/W3123336265","https://openalex.org/W3124492835","https://openalex.org/W3126115909","https://openalex.org/W3145422458","https://openalex.org/W3155375973","https://openalex.org/W3156761173","https://openalex.org/W3159119709","https://openalex.org/W3177974765","https://openalex.org/W4211192763","https://openalex.org/W4229448725","https://openalex.org/W4237143586","https://openalex.org/W4251808208","https://openalex.org/W4321381121","https://openalex.org/W4322494888","https://openalex.org/W4399033586"],"related_works":["https://openalex.org/W4391336435","https://openalex.org/W7111161191","https://openalex.org/W4292693097","https://openalex.org/W3194931950","https://openalex.org/W4226263076","https://openalex.org/W1902467216","https://openalex.org/W2613446908","https://openalex.org/W7163197538","https://openalex.org/W7220338221","https://openalex.org/W2268001245"],"abstract_inverted_index":{"One":[0],"of":[1,8,18,53,62,83,88,91,104,184],"the":[2,6,48,84,102,111,147,165,180],"crucial":[3],"elements":[4],"influencing":[5],"level":[7],"financial":[9,35,63,72,99,105,129,185],"reporting":[10,36,64,73,130,186],"is":[11,14,41],"timeliness,":[12,65],"which":[13,126],"also":[15,109],"a":[16],"characteristic":[17],"good":[19],"governance;":[20],"thus,":[21],"this":[22,136],"study":[23,108,137,144],"reviews":[24],"and":[25,51,97,122,158,168,190,193],"synthesises":[26],"existing":[27],"literature":[28],"on":[29,43,150],"corporate":[30,67,154],"governance":[31,68],"factors":[32,69],"that":[33,59,80],"influence":[34,71,101],"timeliness.":[37,74,131],"This":[38,143],"systematic":[39,76],"review":[40,77],"based":[42],"twenty":[44],"articles":[45],"published":[46],"in":[47,153,178],"Scopus,":[49],"Emerald,":[50],"Web":[52],"Science":[54],"databases.":[55],"By":[56],"examining":[57],"publications":[58],"employ":[60],"measurements":[61],"five":[66],"can":[70,127,174],"The":[75,107],"findings":[78],"show":[79],"specific":[81],"characteristics":[82],"audit":[85,92,116],"committee,":[86],"board":[87],"directors,":[89],"size":[90],"firm,":[93],"chief":[94,98],"executive":[95],"officer":[96,100],"timeliness":[103,187],"reporting.":[106],"discovered":[110],"need":[112],"to":[113,133,146,163],"appoint":[114],"an":[115],"committee":[117],"chairperson":[118],"with":[119],"accounting":[120,124],"expertise":[121],"public":[123,196],"experience,":[125],"improve":[128],"Due":[132],"search":[134],"constraints,":[135],"may":[138],"have":[139],"excluded":[140],"relevant":[141],"publications.":[142],"contributes":[145],"academic":[148],"discourse":[149],"agency":[151,170],"theory":[152],"governance,":[155],"enhancing":[156],"understanding":[157],"reducing":[159],"management's":[160],"opportunistic":[161],"behaviour":[162],"achieve":[164],"company's":[166],"goals":[167],"reduce":[169],"costs.":[171],"Furthermore,":[172],"it":[173],"significantly":[175],"assist":[176],"legislators":[177],"resolving":[179],"highly":[181],"debated":[182],"issue":[183],"by":[188],"developing":[189],"improving":[191],"guidelines":[192],"regulations":[194],"for":[195],"companies.":[197]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-06-19T00:00:00"}
