..., Bursa Malaysia, which is the main regulatory authority, continues to introduce comprehensive corporate reporting reforms which go beyond financial information and include specific reporting requirements of non-financial aspects of public-listed companies. For example, Bursa Malaysia’s CSR reporting...

... any significant relationship with the degree of compliance. Research limitations/implications This study focusses on only one accounting standard (FRS 101) that is mandatory in Malaysia. FRS 101 is both structured and rigid, leaving no room for companies to conceal any particular information...

... motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia. Design/methodology/approach – This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized...

... to assess the extent and nature of human capital information actually provided in the annual reports of 100 listed companies in Malaysia. Findings – Interviewees seek information on company management and key corporate decision makers who could provide a firm with competitive advantage. However...

... requirements as per the Federal Treasury Circular No. 1, 1988. Their focus was on financial reporting only. Coombs and Tayib (2000) extended Tayib et al. (1999) to include a study of financial information provided in the published financial accounts of local authorities in the UK and Malaysia...

...‐2006, highlighting some audit quality problems when judged against International Standards on Auditing, Malaysia Standards on Auditing and Company Act 1965 requirements. This study was carried out to coincide with that report (publicly available at the MIA web site as www.mia.org.my/dept/prw...