Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/2922
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dc.contributor.authorNoorul Azwin Md Nasiren_US
dc.contributor.authorHafiza Aishah Hashimen_US
dc.contributor.authorNoorshella Che Nawien_US
dc.contributor.authorMohd Nor Hakimin Yusoffen_US
dc.contributor.authorNur Athirah Mohd Aluwien_US
dc.date.accessioned2022-01-19T09:13:50Z-
dc.date.available2022-01-19T09:13:50Z-
dc.date.issued2021-09-30-
dc.identifier.issn2636-915X-
dc.identifier.urihttp://hdl.handle.net/123456789/2922-
dc.descriptionOthersen_US
dc.description.abstractObjective - 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.publisherGlobal Academy of Training & Research (GATR) Enterpriseen_US
dc.relation.ispartofAccounting and Finance Reviewen_US
dc.titleEnhancing Financial Reporting Quality through Corporate Ethics Commitmenten_US
dc.typeNationalen_US
dc.description.page84-94en_US
dc.volume6(2)en_US
dc.description.typeArticleen_US
dc.contributor.correspondingauthorazwin@umk.edu.myen_US
item.grantfulltextopen-
item.openairetypeNational-
item.fulltextWith Fulltext-
crisitem.author.deptUniversiti Malaysia Kelantan-
crisitem.author.deptUniversiti Malaysia Kelantan-
crisitem.author.orcidhttps://orcid.org/0000-0001-9873-6398-
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