Purpose – The purpose of this paper is to examine the association between audit committee effectiveness and timeliness of reporting. Specifically, the paper investigates whether there is any relationship between effectiveness of an audit committee and submission of audited financial statements...

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

Purpose – The purpose of this article is to examine the influence of ownership structure on corporate social responsibility (CSR) disclosure in Malaysian company annual reports (CARs). Design/methodology/approach – The study uses a CSR disclosure checklist to measure the extent of CSR...

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...