The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia

The purpose of this study is to examine the extent of audit report lag (ARL) and its association with governance mechanisms in the Islamic banking institutions in Malaysia. The extent of ARL lag is defined by the number of days from a company’s financial year-end to the signature date on its audit report. The sample of the study comprises 112 observations of Islamic banking institutions’ financial reports for the period 2008-2014. A balanced panel data analysis is performed to analyse the association between the extent of ARL and governance mechanisms. The findings show that the extent of ARL for the sample selected ranges from a minimum period of 7 days to a maximum period of 161 days which approximately two months on average. A fixed effects analysis indicates that audit committee expertise and audit committee meeting have significant association with the extent of ARL. On the other hand, board independence, audit committee size and Shari’ah board expertise have insignificant association with the extent of ARL. In addition, one control variable (Islamic bank size) is found to be significantly associated with longer ARL. The findings provide useful feedback for Malaysian policymakers on the past and current practices of financial reports and of governance mechanisms. The findings of the study would help the policymakers in monitoring the Islamic banking institutions’ compliance with financial reports submission requirements. The policymakers perhaps could relook into governance mechanisms that could reduce the extent of ARL in the Islamic banking institutions and implement regulations to strengthen them

The Pattern of Histologically-Proven Acute Post-infectious Glomerulonephritis in Tunisian Adults Seen in 1976 - 2004

Introduction: Acute post-infectious glomerulonephritis (APIGN) is uncommon in adults. It is widely recognized that the prognosis of APIGN is good in children. There is however little information about its long-term prognosis in adults.Methods: Between December 1976 and October 2004, 148 adult cases of APIGN were managed in our center. We retrospectively reviewed these patients’ records and evaluated their clinical course and outcome.Results: The mean age of studied patients was 36±15 years, and the male to female ratio was 2.3. The most common site of preceding infection was the respiratory tract (68.8%). At presentation, 89.2% had nephritic syndrome and 9.4% had rapidly progressive glomerulonephritis.Proteinuria was observed in 99.3%, hematuria in 95.3%, peripheral edema in 89.2% and hypertension in 81.8%. Most patients (60.7%) had acute kidney injury and four patients (2.7%) required dialysis. Renal biopsy showed diffuse endocapillary proliferative glomerulonephritis in 88.8% of patients, associated with extracapillary proliferation in 12%. After a median follow-up of 2.5 year, only two patients died and 16.12% of patients hadpersistent clinical and/or biological abnormality. Chronic kidney disease was noted in 10 patients (6.75%) including four patients (2.7%) who progressed to end-stage renal disease. Poor prognostic factors included nephrotic range proteinuria, extracapillary proliferation in renal biopsy,acute kidney injury and the need for dialysis.Conclusion: In this cohort of patients, APIGN progressed to chronic kidney disease in less than 10% of patients

Facteurs de risque cardiovasculaires au cours du lupus systémique

Cette étude a pour objectif d'évaluer la fréquence des facteurs de risque cardiovasculaires au cours du lupus et de préciser leur prévalence. Etude rétrospective portant sur 250 patients ayant un lupus, diagnostiqué selon les critères de l'ACR, hospitalisés entre 1970 et 2013. Les données cliniques et para cliniques ont été recueillies à partir des observations médicales. Il s'agit de 228 femmes et 22 hommes d'âge moyen au diagnostic du lupus de 30, 32 ans (extrêmes: 16-69). La durée moyenne du suivi des patients était de 64 mois (extrêmes: 7 jours- 382mois). Quatre vingt dix patients (36%) étaient hypertendus, 74% avaient une hypercholestérolémie et 22% étaient diabétiques. Pour les autres facteurs de risque cardiovasculaire traditionnels, un âge > 50 ans a été retrouvé dans 40% des cas, le sexe masculin dans 8% des cas, l'obésité dans 76% des cas et le tabagisme dans 11% des cas. Les facteurs de risque surajoutés sont représentés par la présence des anticorps antiphospholipides (47% des cas), la néphropathie lupique (49% des cas), l'insuffisance rénale (42% des cas), la corticothérapie au long cours (74% des cas) et la chronicité de la maladie dans 35% des cas. Les complications cardiovasculaires retrouvées dans notre série étaient: les accidents vasculaires cérébraux (2%) et l'insuffisance coronarienne (5,6%). Devant l'importance du risque cardiovasculaire au cours du lupus, une surveillance rapprochée des facteurs de risque cardio-vasculaires semble primordiale chez les lupiques

[76] Hereditary kidney stones: An experience of a nephrology department

Objective: To determine clinical and metabolic characteristics and progression of hereditary urinary lithiasis. Genetic factors must be considered in the aetiological diagnosis of urinary lithiasis. Methods: A retrospective study was conducted between 2008 and 2018, and 53 patients were included. Patients were referred to our department for aetiological investigation in 36 cases, for chronic renal failure in eight cases, and from paediatric departments to be followed-up in adulthood in nine cases. Results: In all, 32 men and 21 women were enrolled in this study with a male/female sex ratio of 1.52. The mean (range) age at the time of diagnosis of the hereditary character of the urinary lithiasis was 29 years (4 days–63 years).The mean (range) delay between the onset of the lithiasis disease and the aetiological diagnosis was 10.5 (1–42) years. We noted 26 cases of cystinuria, 17 cases of primary hyperoxaluria type 1 with two mutations (I244T in 15 cases and 33–34 Insc in two cases), and 10 cases of renal tubulopathy. In all, 14 patients had chronic renal failure, of which five were in end-stage. Crystalluria was positive in 62% of the cases. The morpho-constitutional analysis of stones was conducted in 31 cases; oxalo-dependent lithiasis was identified in nine cases and cystine lithiasis in 22 cases. After a mean follow-up of 82 months for 43 patients, we noted normal renal function in 21 cases, chronic renal failure in 12 cases, and haemodialysis in nine cases, all with primary hyperoxaluria and transplantation in one case. Conclusion: The aetiological diagnosis of hereditary urinary lithiasis was made with considerable delay. Cystinuria was the most frequent aetiology and primary hyperoxaluria was the most serious affliction

The extent of audit report lag in the Islamic banking institutions in Malaysia

Timeliness of financial reporting is a mirror of up-to-date financial information which is considered as the main driver for useful corporate financial reporting. The extent of audit report lag is found to be the most observable indicator for timely financial reporting because financial reports cannot be issued without being audited and verified (i.e. true and fair view) by the external auditors. The study aims to examine the extent of audit report lag in the Islamic banking institutions in Malaysia. From 112 annual report observations during 2008 to 2014, the findings of descriptive statistics show that almost all the Islamic banks are capable of producing audited financial reports within the stipulated time during the period under study. However, the findings also showed an increase in the mean ARL from 56 days in 2008 to 73 days in 2014. This may be due to the requirements of Shari’ah audit in Islamic banking institutions in Malaysia as required by the Bank Negara Malaysia through the issuance of Shari’ah gGovenance Framework in 2010, GP8-i (amended in 2012) and the Islamic Financial Services Act (2013). A part from contributing to the literature on financial reporting timeliness, this study provides a feedback for the regulator on the practice of financial reporting process in the Islamic banking institution in Malaysia

[78] Idiopathic hypercalciuria complicated by polyuropolydipsic syndrome during pregnancy

Objective: To report on a case of idiopathic hypercalciuria complicated by polyuropolydipsic syndrome during pregnancy. Idiopathic hypercalciuria is most often manifested by urinary lithiasis and/or nephrocalcinosis. The polyuropolydipsic syndrome is a rare complication of this condition and exposes the patient to the risk of hydroelectrolytic disorders. Thiazide diuretics are indicated during this syndrome in the absence of a contraindication. Methods: We report the case of pregnancy during idiopathic hypercalciuria complicated by polyuropolydipsic syndrome. Results: A 33-year-old woman, with no personal or familial pathological history, was referred for polyuropolydipsic syndrome. She had no extra-renal manifestations and her clinical examination was normal. Her diuresis was 6 L/24 h and the biological assessment showed a hypercalciuria at 17.5 mmol/24 h persisting after adjusting the intakes of salts and proteins. Calcium, phosphataemia, 25-OH vitamin D, and parathyroid hormone were normal. The patient was put on thiazide diuretic and the evolution was marked by the normalisation of diuresis and a decrease in calciuria. Before conception the treatment was stopped, and the patient had a pregnancy without complications Conclusion: Pregnancy during idiopathic hypercalciuria with polydipsic polyuria syndrome was completed without complications in this case. The literature is poor regarding this affliction in the pregnant woman

ENDOCARDITIS IN SYSTEMIC LUPUS ERYTHEMATOSUS

Endocarditis is one of the most prevalent forms of cardiac involvement in patients with lupus, as it is considered as one a life-threatening complication. Libman-Sacks endocarditis is common. Infective endocarditis can also cause complications within immunocompromised patients. The aim of this study is to determine particularities of endocarditis in patients with lupus and to look for distinguishing features between infectious or immunological origin. A retrospective study was conducted on patients with lupus presenting endocarditis. Lupus was diagnosed according to the American college of rheumatology criteria. The diagnosis of endocarditis was made based on the modified Duke criteria. The present case report studies seven cases of endocarditis. Six of these patients are women and the other one is a man. They are aged meanly of 29.4 years (extremes: 20-36). Fever was present in all the cases with a new cardiac murmur in six cases and a modification of its intensity in one case. Biologic inflammatory syndrome was present in six cases. Cardiac ultrasound performed in six cases made the diagnosis of endocarditis which involved the left heart valves in five cases and the right heart valves in one case. Valvular insufficiency was identified in six patients. The valve involvement was mitral in two cases, mitro-aortic in two others, aortic in the fifth one and tricuspid in the sixth one. Endocarditis was infectious in 4 cases, thanks to positive blood culture. The germs identified were gram negative bacilli in two cases, anaerobic organism in one case and gram positive cocci in one case. Candida albicans was isolated in one case. Libman-Sacks endocarditis was objectified in three cases. A combination of Libman-Sacks endocarditis with infectious endocarditis was diagnosed in one case. The treatment consisted of antibiotics in four cases with surgery in two cases. The outcome was favorable in five cases and fatal in the two others. Endocarditis in lupus can be infectious or Libman-Sacks endocarditis. These two conditions share several clinical features. The only distinctive argument remains positive blood culture. The treatment should be initiated as early as possible to limit the valve damage and improve the outcome

EVALUATION OF NUTRITIONAL STATUS IN HEMODIALYSIS PATIENTS

Malnutrition is a common problem among hemodialysis patients. This factor leads to increased morbidity and mortality. This study evaluates the nutritional status of patients on dialysis and analyses the various parameters used for assessing malnutrition. It is a cross-sectional study of 35 patients aged 18 years and up who have undergone dialysis three days a week for more than a year. The following were analysed: overall subjective assessment technique, Body Mass Index, anthropometric data and biological parameters (serum albumin, serum cholesterol, rate of alkaline reserves and C-reactive protein levels) with a dietary three-day survey. Analysis of food survey data was performed using the software Bilnut. The patients’ average age was 46.7 years with a sex ratio of 1.18. Average waist size was 92.7±16.68 cm. Average arm circumference was 27.2±5.6 cm and average calf circumference was 32.03±5.87 cm. Malnutrition was found in 48% of cases according to SGA. Average BMI was 24.4 kg/m2. It was less than 23 Kg/m2 in 48% of cases. Average serum albumin concentration was 33.6 g/l and average CRP level was 6.16 mg/l. The average energy intake (Kcal/Kg/day) was 30.87±11.92 the day of dialysis, 27.98±9.31 on a resting day and 29.93±9.42 on another day and the average protein intake (g/kg/day) was 1.02±0.44 the day of dialysis, 0.94±0.36 a resting day and 1.04±0.36 on the other day. Malnutrition was frequent among our patients. The assessment of nutritional status in patients on dialysis requires simultaneous combination of several clinical, biologic and dietetic markers. Dietary management is mainly based on food survey regularly established