Timeliness Of Reports Research Articles

Audit Characteristics and Financial Reporting Timeliness of Nigerian Listed Non-Financial Institution

The management is accused of opportunistic behavior and financial report delays following the global financial scandal. Consequently, studies examine the effect of client-specific characteristics on financial report timeliness, and Nigeria is not an exemption. Recent studies focus on the effect of auditor's attributes in mitigating or explaining the rationale for the financial reporting delay. However, limited studies exist in Nigeria on the effect of audit characteristics on financial reporting timeliness in non-financial institutions. Our study contributes to knowledge by examining the effect of audit characteristics on the financial reporting timeliness in the Nigerian listed non-financial institution. We select 450 firm-year observations from 2011 to 2020 using a purposive sampling technique and estimate the model using the Ordinary Least Square Method (OLS). The result reveals that audit price and audit firm size positively affect financial reporting timeliness, while audit tenure is negative but insignificantly related to financial reporting timeliness. Our study concludes that delivering the financial report to the users takes longer when the auditors charge higher fees, reflecting an increase in auditors' workload resulting from additional audit risk and procedure. Also, large audit firms take a long time to communicate financial reports taking due care in forming audit opinions to ensure audit independence and reduce the litigation risk arising from the audit assignment

Effects of Timeliness of Audit Reports on the Financial Stability of Matatu SACCOS in Uasin Gishu County, Kenya

The Matatu SACCO sub sector in Kenya is not well developed and is characterized by very short life span, sub- divisions into small uneconomical units, with low capital base and poor services, limiting their financial stability. Though having an audit function is important, the quality of the reports from the function is of utmost importance. The purpose of this study is to examine the effects of timeliness of audit reports on the financial stability of matatu saccos in uasin gishu county, Kenya. The study was guided by agency theory and employed Ex post facto research design. A total of 60 Matatu SACCOs have been registered in the county. The target population of this study was all 41 active matatu Sacco’s since the others have since gone dormant. Out of 41 active Matatu Sacco’s in the county, 36 SACCOs were selected for sampling using Krejcie and Morgan table. Both primary and secondary data was collected by use of questionnaire and document analysis guide. Primary data utilized the questionnaire while secondary data utilized document analysis guide. Analysis of data was done using descriptive and inferential statistics. Descriptive statistics such as means, percentages and frequency were applied while inferential statistics like multiple regression analysis were used. All tests were done at 5% significance level. Regression results were as follows: Timeliness had (β =0.507, p=0.000). The study concluded that timeliness of audit reports contributes positively to financial stability of Matatu SACCOs. The study recommended that the management of Matatu SACCOs’ should always ensure that there is timeliness of audit reports. Keywords: timeless, audit, matatu saccos, financial stability, effects DOI: 10.7176/RJFA/13-16-02 Publication date: August 31 st 2022

Exploring the information content of cyber breach reports and the relationship to internal controls

A number of institutions make reports available regarding the types, impacts, or origins of cybersecurity breaches. The information content of cyber breach reports is examined in light of Principle 15 of the 2017 Committee on Sponsoring Organizations Enterprise Risk Management (COSO ERM) information security control framework to understand the degree to which cyber breach reports reflect the established COSO internal control framework. This study utilizes the COSO ERM internal control framework to examine whether current cyber breach reports contain information that may influence a firm’s ability to assess substantial change within its industry due to external forces (COSO ERM Principle 15). As such, this study focuses on data breaches, a special type of cyber incident, which may result in the loss of confidential information. Cyber decision makers rely on this type of information to calibrate information security programs to ensure coverage of relevant threats and the efficient use of available funds. These reports may be used for the purposes of cybersecurity risk assessment and strategic planning. We compare, contrast, and analyzie the reports to identify their utility in such contexts. We also provide an overview of the current cybersecurity reporting environment and suggest revisions to US national cyber policy with the intent of increasing the benefit to reporters and consumers of the data.This study is focused on education as to the current structure of breach reporting based upon our review and synthesis of publicly-available breach reports.In this study, we review nine (9) reports that meet four (4) criteria. We relate these criteria to the framework provided by COSO ERM Principle 15 by analyzing and placing the criteria into a taxonomy developed for this purpose. We analyze the degree to which the reports are complementary, reflect potential improvements of internal controls, and provide recommendations for ways in which these types of reports might be used by practitioners, while highlighting potential limitations. Our findings indicate that the sample reports contain little information that may be incorporated to improve the risk profile of an entity. We provide recommendations to improve the information content and timeliness of breach reports.

Evaluasi Sistem Kewaspadaan Dini dan Respon Penyakit (SKDR) Provinsi Daerah Istimewa Yogyakarta tahun 2022

Indonesia is a country with high population movements as well as urbanization, this causes new emerging and re-emerging diseases such as malaria, diarrhea, cholera, diphtheria, anthrax, rabies, measles, pertussis, and Covid 19. Which can cause infectious diseases and outbreaks. The Early Warning and Response System (EWARS) is a web-based syndrome surveillance system used to detect any abnormal phenomenon that will trigger prompt public health intervention. This study aims to describe performance of the reporting system and management of EWARS implementation in the Province of Yogyakarta in 2022. This research was descriptive qualitative research by using evaluating approach. Qualitative descriptive research design using an evaluation approach. The informant selection technique was carried out using purposive sampling technique through in-depth interviews, observation and document review related to the research topic. The data analysis was content analysis. Validity test used was sources triangulation, methods and data. The results showed that Province of Yogyakarta had a timeliness of reports was 96.32%, completeness of reports was 99.43%, and 100% alerts responded. Meanwhile most of the data on the number of diseases in the EWARS did not match the report manual reports. EWARS has been carried out well in Province of Yogyakarta which can be seen from Timeliness, completeness, and alert responded, but needs to be improved in terms of data validation on the number of disease reports.

Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic consequences for tax authorities, companies, and other stakeholders.

Analysis of the Effect of Profitability, Liquidity, and Firm Size on the Timeliness of Financial Report Submission

This research aims to analyze the factors that affect the timeliness of financial reports submitted to Indonesia Stock Exchange-listed manufacturing companies in the various industrial sectors. Profitability, liquidity, and firm size are the independent variable in this research, whereas the timeliness of financial report submission is the dependent variable. The population in this research were various industrial sector manufacturing companies listed on the IDX from 2012 to 2016. Sampling was carried out using the purposive sampling method to obtain 14 sample companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is logistic regression analysis. Based on the results of logistic regression analysis with a significance level of 5%, the results of this research suggest that profitability (ROI) has no significant effect on the timeliness of financial report submission, while liquidity (CR), and company size (TA) have a significant effect on the timeliness of financial report submission.

Corporate Ethics and Timeliness of Financial Reporting Quality of Quoted Manufacturing Companies in Nigeria

The statutory pressure on organisations to present financial information timelessly may impair the quality of the financial reporting if the reporting environment is not framed with sound corporate ethical stance. This paper investigated the effect of corporate ethics on timeliness of financial reporting of quoted manufacturing companies in Nigeria. A survey research design with the sample size of 290 respondents drawn from a population of 780 from 44 quoted manufacturing companies was adopted. The paper adopted descriptive statistics and structural equation model to analyse the data obtained. The study discovered and concluded that there is a significant effect of corporate ethics on timeliness of financial report of quoted manufacturing firms in Nigeria. Therefore, the study recommended that all relevant professional accounting bodies in Nigeria should strictly monitor their members' actions to guarantee ethical standards in the compilation of excellent financial reports.

Corporate governance and audit report timeliness: Evidence from Kuwait

The purpose of this study is to empirically investigate the impact of corporate governance mechanisms, among other variables, on audit report lag (ARL) for a sample of 97 companies listed on the Kuwait Stock Market (KSE) in 2020. Audit report lag is measured as the number of days between the date of the financial year end and the date of the audit report. The descriptive statistics indicate that there is considerable variation in the ARL between the sample companies, ranging from 13 to 121 days, with an average of 69 days. A multivariate regression model was employed to examine the association between ARL and corporate governance proxies, namely: board size, board meetings, board financial expertise, non-executive directors, and institutional ownership. The results indicate that companies whose boards have considerable financial expertise are associated with lower audit delay. For other (control) variables, the results indicate that profitability, company size, type of audit opinion, and industry type are found to have a significant impact on the timeliness of financial reporting. More profitable and larger companies were found to issue their audited financial reports faster. Moreover, financial institutions show a shorter lag in releasing their annual report than other sectors, and companies which seek qualified opinions have longer ARLs. Finally, in order to improve the timeliness of annual reports of companies listed on the market, the study suggests the adoption of eXtensible Business Reporting Language (XBRL). There is convincing evidence to suggest that the use of XBRL results in timelier stock market filing and shorter ARL.

A comparative cross-sectional evaluation of the Field Epidemiology Training Program-Frontline in Ethiopia

BackgroundThe Field Epidemiology Training Program (FETP)-Frontline is a three-month in-service training aimed at improving surveillance officers’ capacity to collect, analyze, and interpret surveillance data, and respond to health emergencies. We evaluated the effectiveness of the FETP-Frontline which was introduced in Ethiopia in 2016.MethodsWe conducted a comparative, randomized cross-sectional study to assess surveillance-related knowledge, skills, and performance among trained and untrained officers using a structured questionnaire and observation checklist. We compared the knowledge, skills, and performance scores of trained and untrained officers using the Fisher’s Exact test, chi-square test, and t-test at p-value < 0.05 for statistical significance.ResultsWe conducted the study among 74 trained and 76 untrained surveillance officers. About three-quarters of all participants were male, and the average age was 34 (± 8.6) years. Completeness and timeliness of surveillance reports were significantly higher among trained than untrained surveillance officers. The trained officers were more likely to have produced epidemiologic bulletins (55% vs 33%), conducted active surveillance six months before the survey (88% vs 72%), provided surveillance training (88% vs 65%), conducted strengths, weakness, opportunities, and threats (SWOT) analysis (55% vs 17%), and utilized Microsoft Excel to manage surveillance data (87% vs 47%). We also observed improved surveillance officers’ perceived skills and knowledge, and the availability and quality of surveillance formats and reports among the trained group.ConclusionsFETP-Frontline trained surveillance officers demonstrated better knowledge, skills, and performance in most surveillance activities compared to the untrained officers. FETP-Frontline can address competency gaps among district surveillance officers in Ethiopia and other countries. Scaling up the program to cover unreached districts can enable achieving the human resource development core capacity requirement of the International Health Regulations 2005.

Chief Financial Officer Functional Diversity and the Timeliness of Annual Reports: A Comparative Study of Firms With Different Ownership Types.

Functional diversity is related to functional areas in which CFOs are experienced. It reflects their number of general managerial skills or social ties to some extent. In this paper, we try to examine whether there is an association between CFO functional diversity and the timeliness of annual reports. Using data on Chinese listed firms from 2009 to 2017, we found that in state-owned enterprises, there is a negative relationship between this diversity and timeliness. However, the promotion incentive of CFOs with functionally diverse experience can weaken this negative relationship. We also found that there is a positive relationship between the two factors in private enterprises whose offices are headquartered in regions with a low degree of marketization. We use difference-in-differences method to test the hypotheses again. The conclusions remain robust.

SEC Ruling, Investor Confidence and Firm Valuation

Prior studies suggest that a firm is valued higher when the shareholders are better protected. By examining the firms’ responses to the SEC Order No. 4-460, we find significant positive abnormal returns to those firms with correct certification. Those firms with timely certification are rewarded with higher valuation. Consistent with the notion that large outside blockholders have strong incentive to monitor managers, we find that outside blockholders play an important role in ensuring the accuracy and timeliness of financial reports. The equity-based compensation package may align the managerial interest with shareholders’ as a whole, but not necessarily with outside shareholders’.

Quality of routine health facility data used for newborn indicators in low- and middle-income countries: A systematic review

BackgroundHigh-quality data are fundamental for effective monitoring of newborn morbidity and mortality, particularly in high burden low- and middle-income countries (LMIC).MethodsWe conducted a systematic review on the quality of routine health facility data used for newborn indicators in LMIC, including measures employed. Five databases were searched from inception to February 2021 for relevant observational studies (excluding case-control studies, case series, and case reports) and baseline or control group data from interventional studies, with no language limits. An adapted version (19-point scale) of the Critical Appraisal Tool to assess the Quality of Cross-Sectional Studies (AXIS) was used to assess methodological quality, and results were synthesized using descriptive analysis.ResultsFrom the 19 572 records retrieved, 34 studies in 16 LMIC countries were included. Methodological quality was high (>14/19) in 32 studies and moderate (10-14/19) in two. Studies were mostly from African (n = 30, 88.2%) and South-East Asian (n = 24, 70.6%) World Health Organization (WHO) regions, with very few from Eastern Mediterranean (n = 2, 5.9%) and Western Pacific (n = 1, 2.9%) ones. We found that only data elements used to calculate neonatal indicators had been assessed, not the indicators themselves. 41 data elements were assessed, most frequently birth outcome. 20 measures of data quality were used, most along three dimensions: 1) completeness and timeliness, 2) internal consistency, and 3) external consistency. Data completeness was very heterogeneous across 26 studies, ranging from 0%-100% in routine facility registers, 0%-100% in patient case notes, and 20%-68% in aggregate reports. One study reported on the timeliness of aggregate reports. Internal consistency ranged from 0% to 96.2% in four studies. External consistency (21 studies) varied widely in measurement and findings, with specificity (6.4%-100%), sensitivity (23.6%-97.6%), and percent agreement (24.6%-99.4%) most frequently reported.ConclusionsThis systematic review highlights a gap in the published literature on the quality of routine LMIC health facility data for newborn indicators. Robust evidence is crucial in driving data quality initiatives at national and international levels. The findings of this review indicate that good quality data collection is achievable even in high-burden LMIC settings, but more efforts are needed to ensure uniformly high data quality for neonatal indicators.

The Impact of Financial Distress on the Relationship between Managerial Ability and Audit Report Timeliness Evidence from Companies Listed on the Egyptian Stock Exchange

The Impact of Financial Distress on the Relationship between Managerial Ability and Audit Report Timeliness Evidence from Companies Listed on the Egyptian Stock Exchange

Audit Committee Financial Expertise and Financial Reporting Timeliness

This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise was x-ray from the perspective of accounting financial expertise and the non-accounting financial expertise. Observations from the study highlights that the presence of accounting financial experts in an audit committee is an important element that mitigate reportorial challenges and motivates financial reporting timeliness. The study recommends that financial experts in the audit committee should be given more power to enable them discharge their duty effectively and efficiently, the definition of audit committee financial expertise should not relegate other relevant profession to the background, and the impact of the audit committee financial expertise on audit expectation gap should be considered when appointing members of the audit committee.&#x0D; &#x0D; Received: 3 February 2022 / Accepted: 23 February 2022 / Published: 5 March 2022

Quality of National Disease Surveillance Reporting before and during COVID-19: A Mixed-Method Study in Indonesia.

Background: Global COVID-19 outbreaks in early 2020 have burdened health workers, among them surveillance workers who have the responsibility to undertake routine disease surveillance activities. The aim of this study was to describe the quality of the implementation of Indonesia’s Early Warning and Response Alert System (EWARS) for disease surveillance and to measure the burden of disease surveillance reporting quality before and during the COVID-19 epidemic in Indonesia. Methods: A mixed-method approach was used. A total of 38 informants from regional health offices participated in Focus Group Discussion (FGD) and In-Depth Interview (IDI) for informants from Ministry of Health. The FGD and IDI were conducted using online video communication. Yearly completeness and timeliness of reporting of 34 provinces were collected from the application. Qualitative data were analyzed thematically, and quantitative data were analyzed descriptively. Results: Major implementation gaps were found in poorly distributed human resources and regional infrastructure inequity. National reporting from 2017–2019 showed an increasing trend of completeness (55%, 64%, and 75%, respectively) and timeliness (55%, 64%, and 75%, respectively). However, the quality of the reporting dropped to 53% and 34% in 2020 concomitant with the SARS-CoV2 epidemic. Conclusions: Report completeness and timeliness are likely related to regional infrastructure inequity and the COVID-19 epidemic. It is recommended to increase report capacities with an automatic EWARS application linked systems in hospitals and laboratories.

Timeliness of reporting process in the national routine health information system: The case of 19-year experience of Field Health Services Information System in Palawan, the Philippines

IntroductionRoutine health information system (RHIS) has been repeatedly updated to provide quality information. However, its timeliness has rarely been tracked. This study investigated the reporting status and the timeliness of quarterly reports of the national RHIS in the Philippines, based on its 19 years-operation in Palawan.MethodsWe analyzed the timeliness of 94.7% (1568/1656) of the quarterly reports that we obtained the date of receipt submitted by 22 health centers in Palawan from 1996 to 2014. The RHIS update in 2008 increased the number of reporting items and extended the submission due date since 2009 while computerized 15 health centers since 2011. We performed Fisher’s exact test to examine changing the proportion of timely reports and multiple comparisons with permutation tests for changing the mean of the quarterly median lead times, median delays and interquartile ranges (IQR), for four periods of different operational requirements in the RHIS.ResultsThe update increased the timely reports from 6.7% (70/1045) to 22.4% (117/523) (p<0.001). The delay remained stable from 14.2 days to 16.1 days (p = 0.654). However, the IQR widened 2.31 times (p = 0.004) compared to 15.7. Despite the increased burden, the continued manual data processing decreased the delay by 7.1 days (p = 0.023) and remained the IQR stable at 1.19 times (p = 0.670), while 15 health centers were computerized, it increased the delay by 6.4 days (p = 0.037) and widened the IQR by 2.87 times (p = 0).ConclusionsMore attention must be paid to controlling the timeliness of RHIS when we introduce new interventions and perform daily management. Extending the due date increased timely reports. However, introducing unfamiliar tasks increased delay and uncertainty in timeliness. In a low-resource setting, an effective intervention needs to consider modest operating procedure changes that extend the existing routines to which the staff in charge has already accustomed.

Immunization data quality and decision making in pertussis outbreak management in southern Ethiopia: a cross sectional study

BackgroundThe aim of this study was to investigate the quality of immunization data and monitoring systems in the Dara Malo District (Woreda) of the Gamo Administrative Zone, within the Southern Nations, Nationalities, and Peoples’ Region (SNNPR) of Ethiopia.MethodsA cross-sectional study was conducted from August 4 to September 27, 2019, in Dara Malo District. The district was purposively selected during the management of a pertussis outbreak, based on a hypothesis of ‘there is no difference in reported and recounted immunization status of children 7 to 23 months in Dara Malo District of Ethiopia’. The study used the World Health Organization (WHO) recommended Data Quality Self-Assessment (DQS) tools. The accuracy ratio was determined using data from routine Expanded Program of Immunization (EPI) and household surveys. Facility data spanning the course of 336 months were abstracted from EPI registers, tally sheets, and monthly routine reports. In addition, household surveys collected data from caretakers, immunization cards, or oral reports. Trained DQS assessors collected the data to explore the quality of monitoring systems at health posts, health centers, and at the district health office level. A quality index (QI) and proportions of completeness, timeliness, and accuracy ratio of the first and third doses of pentavalent vaccines and the first dose of measles-containing vaccines (MCV) were formulated.ResultsIn this study, facility data spanning 336 months were extracted. In addition, 595 children aged 7 to 23 months, with a response rate of 94.3% were assessed and compared for immunization status, using register and immunization cards or caretakers’ oral reports through the household survey. At the district level, the proportion of the re-counted vaccination data on EPI registers for first dose pentavalent was 95.20%, three doses of pentavalent were 104.2% and the first dose of measles was 98.6%. However, the ratio of vaccination data compared using tallies against the reports showed evidence of overreporting with 50.8%, 45.1%, and 46.5% for first pentavalent, third pentavalent, and the first dose of measles vaccinations, respectively. The completeness of the third dose of pentavalent vaccinations was 95.3%, 95.6%, and 100.0% at health posts, health centers, and the district health office, respectively. The timeliness of the immunization reports was 56.5% and 64.6% at health posts and health centers, respectively, while the district health office does not have timely submitted on time to the next higher level for twelve months. The QI scores ranged between 61.0% and 80.5% for all five categories, namely, 73.0% for recording, 71.4% for archiving and reporting, 70.4% for demographic information, 69.7% for core outputs, and 70.4% for data use and were assessed as suboptimal at all levels. The district health office had an emergency preparedness plan. However, pertussis was not on the list of anticipated outbreaks.ConclusionImmunization data completeness was found to be optimal. However, in the study area, the accuracy, consistency, timeliness, and quality of the monitoring system were found to be suboptimal. Therefore, poor data quality has led to incorrect decision making during the reported pertussis outbreak management. Availing essential supplies, including tally sheets, monitoring charts, and stock management tools, should be prioritized in Daro Malo District. Enhancing the capacity of healthcare providers on planning, recording, archiving, and reporting, analyzing, and using immunization data for evidence-based decision making is recommended. Improving the availability of recording and reporting tools is also likely to enhance the data accuracy and completeness of the community health information system. Adapting pertussis outbreak management guidelines and conducting regular data quality assessments with knowledge sharing events to all stakeholders is recommended.

Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange

PurposeThe purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership.Design/methodology/approachA sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting.FindingsThe findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting.Research limitations/implicationsThe findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting.Practical implicationsGiven the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets.Originality/valueDespite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.

Evaluation of the Nutrition Surveillance System, Sana’a City, Yemen, 2021: Cross-sectional Study

Background Malnutrition remains one of the most common causes of morbidity and mortality among children in low- and middle-income countries. It is one of the important problems that showed an increasing incidence in Yemen. The Nutrition Surveillance System started in 2018 as a pilot in five governorates to ensure that difficulties of public health importance are monitored efficiently. Objective This study aims to assess its usefulness and the performance of the system attributes, and to identify strengths and weaknesses to make recommendations for improvement. Methods The Centers for Disease Control and Prevention’s updated guidelines for the evaluation of public health surveillance were used to evaluate the Nutrition Surveillance System in Sana’a City. Qualitative and quantitative attributes were measured through desk review and in-depth interviews with stakeholders from different levels by using a semistructured questionnaire for collected data. The percent mean of total scores was used for the final rank of the performance as very poor (&lt;40%), poor (40%&lt;60%), average (60%&lt;80%), good (80%&lt;90%), and excellent (≥90%). Epi Info version 7.2 was used for data entry and analysis. Results The Nutrition Surveillance System was found to be useful and flexible, with overall scores of 100% and 80%, respectively, and the overall system performance was average (76%). The highest attribute score was 83% for simplicity, and the lowest score was 67% for stability. Simplicity and acceptability at the governorate and district levels were good, but at the health facilities level, they were average. Timeliness of report and completeness of forms and data were 100% and 95%, respectively. The main strength of the Nutrition Surveillance System was continuous expansion in opening new health facilities and that the quality of data was strong with updated databases. Conclusions The Nutrition Surveillance System in Sana’a City was found to be useful and met its main objective. Overall levels of system performance were average. Regular training for health staff at the health facilities and gradual replacement of donors with government funds are recommended.

Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from the corporate report of public listed companies in Malaysia, the results from multivariate regression analysis show that audit firm tenure and industry specialization are associated with financial reporting timeliness. The findings show that audit tenure is positively associated with a timelier financial reporting, indicating a shorter audit period. This evidence is consistent with the knowledge spillover arguments. The results also indicate that industry specialist is linked with less timely financial reporting, in which the appointment of industry specialist would result in a longer period to complete audit, probably because a large number of clients to be handled. The result is robust even after including various controls namely auditor size, audit fees, audit committee size, CEO duality, financial year end, firm size, leverage, and growth. The evidence suggests that financial reporting timeliness can be improved by retaining incumbent auditor and selecting a non-industry specialist. This study contributes to the existing literature on the role of auditor in providing timely financial reports. The results of this study are useful for regulators in Malaysia as an input for their effort in setting the rules and regulation relating to auditor tenure to enhance the relevance of corporate reports produced by publicly listed firms.