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Antecedents of non-normal financial reporting


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

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: non-normal financial reporting, theory of reasoned action, moral obligation, management, structural equation modelling
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Kamil Md Idris
Date Deposited: 15 Feb 2012 00:18
Last Modified: 24 Apr 2016 06:08
URI: http://repo.uum.edu.my/id/eprint/3856

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