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: Mohamed Zawawi, Siti Noor Hayati, Md. Idris, Kamil, Abdul Rahman, Rashidah, Wah, Yab Bee
Format: Article
Language:English
Published: Centre for Promoting ideas, USA 2011
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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spelling 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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Mohamed Zawawi, Siti Noor Hayati
Md. Idris, Kamil
Abdul Rahman, Rashidah
Wah, Yab Bee
Antecedents of non-normal financial reporting
description 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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score 13.154949