马来西亚中小企业的道德实践和财务报告质量:财务报告编制者的看法

Q3 Business, Management and Accounting International Journal of Business Governance and Ethics Pub Date : 2023-01-01 DOI:10.1504/ijbge.2023.10059434

Nor Raihan Mohamad, Akmalia Mohamad Ariff, Zalailah Salleh, Siti Faizah Zainal, Hafiza Aishah Hashim

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Ethical practices and financial reporting quality in Malaysian SMEs: the perception of financial report preparers

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来源期刊

International Journal of Business Governance and Ethics Business, Management and Accounting-Business and International Management

CiteScore

1.90

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0.00%

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期刊介绍： Issues of governance, responsibility and accountability are becoming increasingly important as the world, simultaneously, becomes dominated by corporations, interconnected via forces of globalisation and transparent through heightened media attention and the rise in internet-led democracy. Companies, and in particular leaders of business, can no longer hide from their responsibilities to wider stakeholder community by claims of ignorance of corporate malpractices and of failure. Boards of directors are being increasingly made responsible for both the successes and failures of their companies, as well as their own conduct and behaviours. Actions of business have increasingly become a concern not just for shareholders but also for the wider community at large.