Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/2922
DC Field | Value | Language |
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dc.contributor.author | Noorul Azwin Md Nasir | en_US |
dc.contributor.author | Hafiza Aishah Hashim | en_US |
dc.contributor.author | Noorshella Che Nawi | en_US |
dc.contributor.author | Mohd Nor Hakimin Yusoff | en_US |
dc.contributor.author | Nur Athirah Mohd Aluwi | en_US |
dc.date.accessioned | 2022-01-19T09:13:50Z | - |
dc.date.available | 2022-01-19T09:13:50Z | - |
dc.date.issued | 2021-09-30 | - |
dc.identifier.issn | 2636-915X | - |
dc.identifier.uri | http://hdl.handle.net/123456789/2922 | - |
dc.description | Others | en_US |
dc.description.abstract | Objective - A rising number of cases involving ethical misconduct within firms have of late received considerable attention in Malaysia. Despite the country’s declaring having a strong corporate governance policy, strengthened through the Code of Ethics for Company Directors and Malaysia Code of Corporate Governance, unethical practices, and lack of integrity within firms remain an issue. This paper aims to review the current implementation of corporate ethical conducts among corporate governance practitioners as well as factors that influence corporate ethics commitment in a firm. Methodology/Technique – This paper is developed from extensive readings of previous literature on corporate governance practices and their effect on the quality of financial reports. Findings - This paper discloses collective approaches of corporate ethics practiced in Malaysian firms and how the implementation has enhanced the firms’ overall financial reporting quality. It demonstrates current issues and the importance of corporate ethics commitment to enhance financial reporting quality. Firms that emphasize ethical commitments, reduce the risk of financial statement fraud and firms will naturally gain trust from their stakeholders. Novelty - This paper stresses the importance of sound ethical conduct above other factors that influence the financial reporting quality of firms in Malaysia. This paper is the result of extensive research on corporate ethics commitment and financial reporting quality. | en_US |
dc.publisher | Global Academy of Training & Research (GATR) Enterprise | en_US |
dc.relation.ispartof | Accounting and Finance Review | en_US |
dc.title | Enhancing Financial Reporting Quality through Corporate Ethics Commitment | en_US |
dc.type | National | en_US |
dc.description.page | 84-94 | en_US |
dc.volume | 6(2) | en_US |
dc.description.type | Article | en_US |
dc.contributor.correspondingauthor | azwin@umk.edu.my | en_US |
item.grantfulltext | open | - |
item.openairetype | National | - |
item.fulltext | With Fulltext | - |
crisitem.author.dept | Universiti Malaysia Kelantan | - |
crisitem.author.dept | Universiti Malaysia Kelantan | - |
crisitem.author.orcid | https://orcid.org/0000-0001-9873-6398 | - |
Appears in Collections: | Journal Indexed Era/Google Scholar and Others FKP |
Files in This Item:
File | Description | Size | Format | |
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2. Noorul Azwin Md Nasir.pdf | 261.73 kB | Adobe PDF | View/Open |
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