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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Centre for Promoting ideas, USA
2011
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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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my.uum.repo.38562016-04-24T06:08:19Z http://repo.uum.edu.my/3856/ Antecedents of non-normal financial reporting Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah Wah, Yab Bee HG Finance 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. Centre for Promoting ideas, USA 2011-03 Article PeerReviewed application/pdf en http://repo.uum.edu.my/3856/1/22.pdf Mohamed Zawawi, Siti Noor Hayati and Md. Idris, Kamil and Abdul Rahman, Rashidah and Wah, Yab Bee (2011) Antecedents of non-normal financial reporting. International Journal of Business and Social Science , 2 (5). pp. 170-178. ISSN 2219-1933 http://www.ijbssnet.com/journals/Vol._2_No._5_%5BSpecial_Issue_-_March_2011%5D/22.pdf |
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HG Finance Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah Wah, Yab Bee Antecedents of non-normal financial reporting |
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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. |
format |
Article |
author |
Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah Wah, Yab Bee |
author_facet |
Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah Wah, Yab Bee |
author_sort |
Mohamed Zawawi, Siti Noor Hayati |
title |
Antecedents of non-normal financial reporting |
title_short |
Antecedents of non-normal financial reporting |
title_full |
Antecedents of non-normal financial reporting |
title_fullStr |
Antecedents of non-normal financial reporting |
title_full_unstemmed |
Antecedents of non-normal financial reporting |
title_sort |
antecedents of non-normal financial reporting |
publisher |
Centre for Promoting ideas, USA |
publishDate |
2011 |
url |
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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1644278612265795584 |
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13.154949 |