Determinants of compliance and disclosure requirements by top listed companies under Malaysian Code of Corporate Governance (2012)

Joshi, Prem Lal; Sallah, Nik Mohamad Zaki; Hamzah, Hamsatulazura; Wasiuzzaman, Shaista; Krishnan, Anbalagan

doi:10.1504/aajfa.2016.077333

Cited by 6 publications

(7 citation statements)

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“…They report that a positive relationship between ACS and voluntary CG disclosure. Joshi et al (2012) find a positive relationship between ACS and CG disclosure practice using 850 firms listed on the Malaysia Stock Market in 2013. Recently, Sulub et al (2018) found that IBs which have an established AC have a higher level of CG disclosure.…”

Section: Audit Committee Size (Acs)mentioning

confidence: 90%

“…Better regulation of CG mechanisms needs a reasonable level of disclosure and sufficient information to decrease information asymmetries among whole parties in the company (Joshi et al, 2016). Additionally, a robust CG structure raises the confidence of investors, as their investment will be guaranteed by the internal safeguard and a controlling system to ensure prudence regarding management activities.…”

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

“…Additionally, a robust CG structure raises the confidence of investors, as their investment will be guaranteed by the internal safeguard and a controlling system to ensure prudence regarding management activities. Therefore, this leads to a high level of disclosure and transparency requirements from public interest (Joshi et al, 2016). Depending on the agency theory framework, the CG characteristics are introduced to reduce opportunist behaviours among managers, to decrease information asymmetry and to ensure that managers work in the interest of the shareholder.…”

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

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The determinants of AAOIFI governance disclosure in Islamic banks

Elgattani

Hussainey

2020

JFRA

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Purpose The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks. Design/methodology/approach To test the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure index and used regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015. Findings The authors found that audit committee size is the main determinant of the AAOIFI governance disclosure. Research limitations/implications This study has a number of limitations that could be taken as avenues for a future study such as, the study used the six variables of CG and the four variables of firm characteristics, based on available data. This research is limited to just Islamic banks. Originality/value The research contributes to Islamic accounting literature by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.

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Section: Audit Committee Size (Acs)mentioning

confidence: 90%

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

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The determinants of AAOIFI governance disclosure in Islamic banks

Elgattani

Hussainey

2020

JFRA

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“…With a portion of ownership being high, ownership that is institutional has great importance in that it monitors the process of auditing. It is rational to say that investors who are institutional demand information that is of high quality from the company (Joshi et al, 2016). Research has shown that the greater the institutional level of ownership in a company, the higher likelihood that a firm will purchase the auditing services from a large audit firm so that high quality of audits is ensured (El-Mahdy and Norman, 2010;Omoteso, 2013;Sakka and Jarboui, 2015).…”

Section: 4mentioning

confidence: 99%

Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar

Awadallah

2020

AAJFA

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Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging economies where corporate governance is just evolving. The aim of this study is to provide evidence on the effectiveness of corporate governance practices and the implications for audit quality in Qatar, a fast-developing country. The paper conducts a market-based study. Data for analysis are gathered from the non-financial companies listed on the stock exchange, covering a four-year period 2013-2016. Logistic regression is used in investigating the questions that are raised in the study. Findings show that board independence, CEO duality and audit committees have a significant relationship with audit quality. The results also indicate that institutional investors and managerial ownership have no significant impact on audit quality. Furthermore, the size of the company, along with business complexity and leverage, are affecting audit quality.

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“…The results of the study reveal that profitable firms who are audited by internationally affiliated audit firms tend to disclose more forward-looking information than others do. Using a sample of 84 top companies listed with Bursa Malaysia, Joshi et al (2016) find that board size, institutional ownership, foreign ownership, profitability, and auditor size are the main determinants of corporate governance (CG) disclosure in Malaysia.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Determinants of forward-looking disclosure: evidence from Bahraini capital market

Mousa

Elamir

2018

AAJFA

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This study investigates the factors that may affect the extent of corporate forward-looking disclosure. The study has used a forward-looking disclosure index of 56 items and applies the qualitative data analysis miner (QDA miner) as a software package to measure the amount of forward-looking information disclosed by a sample of Bahraini listed companies in the period 2010-2013. QDA miner has used mainly for coding and analysing the collection of text data. The study employs statistical analysis to examine the relationship between corporate forward-looking disclosure and five firm characteristics (firm size, financial leverage, sector type, profitability, and liquidity). The backward regression analyses show that financial leverage and firm size are found to be significant; however, sector type, profitability, and liquidity are found to have insignificant association with the level of corporate forward-looking disclosure.

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Determinants of compliance and disclosure requirements by top listed companies under Malaysian Code of Corporate Governance (2012)

Cited by 6 publications

References 0 publications

The determinants of AAOIFI governance disclosure in Islamic banks

The determinants of AAOIFI governance disclosure in Islamic banks

Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar

Determinants of forward-looking disclosure: evidence from Bahraini capital market

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