Purpose – The purpose of this paper is to identify “qualitative” factors influencing voluntary information disclosure in annual reports. Design/methodology/approach – Semi‐structured interviews were held with twenty‐seven market participants in Malaysia to elicit opinions on issues...

Purpose – The objective of this paper is to examine the influence of personal attributes, organizational ethics position and other factors which are rules conformance, active participation in profession activities, ethics instructions received and understanding of the professional code of...