This book offers an analysis of the Malaysian market. It focuses on part of the issue that relates on Malaysian listed companies. It discusses and elaborates on audit report lag and conduct a scientific study on Malaysian listed companies. The scientific study provides evidence on the factors that influence it. The scientific study examines on factors that not yet discovered. The book is organized in a few chapters. The introduction chapter will assist readers with an understanding of the issue of audit report lag. Next chapter relates to the regulations that imposed to the Malaysian companies. It follows on chapters of how the study has been conducted to come into scientific results. It continues with the results and conclusions of the study.