Suchergebnisse

One of the crucial elements influencing the level of financial reporting is timeliness, which is also a characteristic of good governance; thus, this study reviews and synthesises existing literature on corporate governance factors that influence financial reporting timeliness. This systematic review is based on twenty articles published in the Scopus, Emerald, and Web of Science databases. By examining publications that employ measurements of financial reporting timeliness, five corporate governance factors can influence financial reporting timeliness. The systematic review findings show that specific characteristics of the audit committee, board of directors, size of audit firm, chief executive officer and chief financial officer influence the timeliness of financial reporting. The study also discovered the need to appoint an audit committee chairperson with accounting expertise and public accounting experience, which can improve financial reporting timeliness. Due to search constraints, this study may have excluded relevant publications. This study contributes to the academic discourse on agency theory in corporate governance, enhancing understanding and reducing management's opportunistic behaviour to achieve the company's goals and reduce agency costs. Furthermore, it can significantly assist legislators in resolving the highly debated issue of financial reporting timeliness by developing and improving guidelines and regulations for public companies.

The Corruption Perception Index (CPI) for Malaysia shows undesirable results, indicating the issue of corruption should be taken seriously. To address the corruption issue social constructionist perspective is employed, specifically qualitative methodology is used to gain an insight of the phenomenon.This qualitative study investigates the factors contributing to the occurrence of corruption in the Malaysian context.A total of twelve interviews were conducted.The respondents in the study were practitioners, representatives from government agencies and senior public sector officials.Several themes emerged as to why people are corrupt, including: power, opportunity and moral impurity.This study suggests determinants of individual acts of corruption in the Malaysian context.The findings will be useful for practitioners and regulators as the findings can provide insightful information to support the proactive measure to fight corruption.