Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/5888
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dc.contributor.authorNur Athirah Mohd Aluwien_US
dc.contributor.authorNoorul Azwin Md Nasiren_US
dc.contributor.authorHafiza Aishah Hashimen_US
dc.contributor.authorMohd Zulkifli Muhammaden_US
dc.contributor.authorNoorshella Che Nawien_US
dc.contributor.authorMohd Nor Hakimin Yusoffen_US
dc.date.accessioned2024-01-28T08:05:38Z-
dc.date.available2024-01-28T08:05:38Z-
dc.date.issued2023-
dc.identifier.urihttp://hdl.handle.net/123456789/5888-
dc.descriptionScopusen_US
dc.description.abstractA growing number of incidents concerning ethical misbehavior in business have recently attracted substantial attention in Malaysia. Despite the country’s declaration of a strong corporate governance policy, bolstered by the Malaysian Code of Corporate Governance (MCCG), unethical behaviors and a lack of integrity within corporations remain a concern. The problem’s pervasiveness has threatened the quality of Malaysian firms’ financial reporting. This research collects accountants’ viewpoints on the present implementation of corporate ethical practices among corporate governance practitioners, as well as the effect of corporate ethics commitment on financial reporting quality in Malaysian public listed companies. The data was gathered through semi-structured in-depth interviews with four (4) senior professional accountants from Malaysian publicly listed companies. Thematic analysis of the study identifies four themes: “corporate ethical values,” “corporate ethics commitment attributes,” “financial reporting quality features,” and “best practice of corporate governance.” The findings can be used to improve Malaysian public listed firms’ ethical corporate behavior and financial reporting quality.en_US
dc.publisherSpringer Science and Business Media Deutschland GmbHen_US
dc.titleCorporate Ethics and Financial Reporting Quality: A Thematic Analysis from Accountants’ Perspectivesen_US
dc.typeNationalen_US
dc.identifier.doi14311941-
dc.identifier.doi10.1007/978-3-031-27296-7_8-
dc.description.page81-91en_US
dc.volumePart F1060en_US
dc.title.titleofbookFinance, Accounting and Law in the Digital Ageen_US
dc.description.typeChapter in Booken_US
item.openairetypeNational-
item.grantfulltextopen-
item.fulltextWith Fulltext-
crisitem.author.deptUniversiti Malaysia Kelantan-
crisitem.author.deptUniversiti Malaysia Kelantan-
crisitem.author.deptUniversiti Malaysia Kelantan-
crisitem.author.orcidhttps://orcid.org/0000-0001-9873-6398-
Appears in Collections:Book Sections (Scopus Indexed) - FKP
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