EconPapers    
Economics at your fingertips  
 

Enhancing Financial Reporting Quality through Corporate Ethics Commitment

Noorul Azwin Md Nasir ()
Additional contact information
Noorul Azwin Md Nasir: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia Author-2-Name: Hafiza Aishah Hashim Author-2-Workplace-Name: Faculty of Business Economics and Social Development, Universiti Malaysia Terengganu, Malaysia Author-3-Name: Noorshella Che Nawi Author-3-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia Author-4-Name: "Mohd Nor Hakimin Yusof" Author-4-Workplace-Name: "Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia " Author-5-Name: Nur Athirah Mohd Aluwi Author-5-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

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. Type of Paper - Review."

Keywords: Corporate Ethics; Corporate Governance; Financial Reporting Quality (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Pages: 11
Date: 2021-09-30
New Economics Papers: this item is included in nep-acc, nep-cfn and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Published in Accounting and Finance Review, Volume 6, Issue 2

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/AFR/pdf_fil ... win%20Md%20Nasir.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr201

DOI: 10.35609/afr.2021.6.2(2)

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().

 
Page updated 2023-06-16
Handle: RePEc:gtr:gatrjs:afr201