Antecedents of non-normal financial reporting
This study used the adapted theory of reasoned action model to investigate whether individual and social factors can determine behavioural intention of non-normal financial reporting. Survey instruments were distributed to the managers and employees who were involved in the accounting discipline....
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Centre for Promoting ideas, USA
2011
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/3856/1/22.pdf http://repo.uum.edu.my/3856/ http://www.ijbssnet.com/journals/Vol._2_No._5_%5BSpecial_Issue_-_March_2011%5D/22.pdf |
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| Summary: | This study used the adapted theory of reasoned action model to investigate whether individual and social factors
can determine behavioural intention of non-normal financial reporting. Survey instruments were distributed to
the managers and employees who were involved in the accounting discipline. The results show that the attitude
toward behaviour is a superior determinant. However, when moral obligation was added, it not only improves the
variance explained but is found superior to the attitude toward behaviour. The study concludes that the model can
explain between 23% and 63% variation in behavioural intention. These findings are particularly relevant to the
management of companies, regulatory bodies, and minority watchdog shareholder group who seek to understand
the reasons for the occurrence of non-normal financial reporting and to find ways to reduce it. |
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