Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies

Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies

The objective of this study is to discover the availability of integrity disclosures in the annual reports of Malaysian Federal statutory bodies by focusing on the non-financial section of the reports. The sample was selected from a list of Federal statutory bodies issued in the Auditor General Repo...

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Main Authors: Siti Zabedah, Saidin, Hasnah, Haron
Format: Article
Language:English
Published: Penerbit Universiti Malaysia Pahang 2017
Subjects:
HD28 Management. Industrial Management
Online Access:http://umpir.ump.edu.my/id/eprint/19560/
http://umpir.ump.edu.my/id/eprint/19560/
http://umpir.ump.edu.my/id/eprint/19560/1/Voluntary%20Disclosure%20Of%20Corporate%20Integrity%20In%20The%20Annual%20Report%20Of%20The%20Malaysian%20Federal%20Statutory%20Bodies.pdf
id ump-19560
recordtype eprints
spelling ump-195602018-02-08T06:41:42Z http://umpir.ump.edu.my/id/eprint/19560/ Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies Siti Zabedah, Saidin Hasnah, Haron HD28 Management. Industrial Management The objective of this study is to discover the availability of integrity disclosures in the annual reports of Malaysian Federal statutory bodies by focusing on the non-financial section of the reports. The sample was selected from a list of Federal statutory bodies issued in the Auditor General Report for 2015. A total of 60 Federal statutory bodies’ annual reports were selected randomly, based on their availability on the internet. Content analysis of the non-financial section was used to explore for the existence of integrity being disclosed in the annual reports based on the initiatives taken by the government on the implementation of integrity culture in public sector organizations. Finding from this study reveals that, out of 60 Federal statutory bodies, 45 of them (75%) disclosed some elements of integrity in their annual report although no specific requirement for such disclosure is required. Majority of the Federal statutory bodies have established their integrity unit and provide other information on integrity in their annual report such as integrity enculturation programs, workshops on integrity and reinforcing human capital capability and capacity with integrity. Though this paper provides some useful insights into ‘integrity’ disclosures among public sector organizations, it is limited to the Federal statutory bodies and the non-financial information in the annual reports only. Penerbit Universiti Malaysia Pahang 2017-12 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/19560/1/Voluntary%20Disclosure%20Of%20Corporate%20Integrity%20In%20The%20Annual%20Report%20Of%20The%20Malaysian%20Federal%20Statutory%20Bodies.pdf Siti Zabedah, Saidin and Hasnah, Haron (2017) Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies. Journal of Governance & Integrity, 1 (1). pp. 54-66. ISSN 2600-7479 http://jgi.ump.edu.my/index.php/en/volume-1/issue-1
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Siti Zabedah, Saidin
Hasnah, Haron
Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
description The objective of this study is to discover the availability of integrity disclosures in the annual reports of Malaysian Federal statutory bodies by focusing on the non-financial section of the reports. The sample was selected from a list of Federal statutory bodies issued in the Auditor General Report for 2015. A total of 60 Federal statutory bodies’ annual reports were selected randomly, based on their availability on the internet. Content analysis of the non-financial section was used to explore for the existence of integrity being disclosed in the annual reports based on the initiatives taken by the government on the implementation of integrity culture in public sector organizations. Finding from this study reveals that, out of 60 Federal statutory bodies, 45 of them (75%) disclosed some elements of integrity in their annual report although no specific requirement for such disclosure is required. Majority of the Federal statutory bodies have established their integrity unit and provide other information on integrity in their annual report such as integrity enculturation programs, workshops on integrity and reinforcing human capital capability and capacity with integrity. Though this paper provides some useful insights into ‘integrity’ disclosures among public sector organizations, it is limited to the Federal statutory bodies and the non-financial information in the annual reports only.
format Article
author Siti Zabedah, Saidin
Hasnah, Haron
author_facet Siti Zabedah, Saidin
Hasnah, Haron
author_sort Siti Zabedah, Saidin
title Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
title_short Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
title_full Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
title_fullStr Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
title_full_unstemmed Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
title_sort voluntary disclosure of corporate integrity in the annual report of the malaysian federal statutory bodies
publisher Penerbit Universiti Malaysia Pahang
publishDate 2017
url http://umpir.ump.edu.my/id/eprint/19560/
http://umpir.ump.edu.my/id/eprint/19560/
http://umpir.ump.edu.my/id/eprint/19560/1/Voluntary%20Disclosure%20Of%20Corporate%20Integrity%20In%20The%20Annual%20Report%20Of%20The%20Malaysian%20Federal%20Statutory%20Bodies.pdf
first_indexed 2023-09-18T22:27:58Z
last_indexed 2023-09-18T22:27:58Z
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