Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.]

Mahmud, Nurfarizan Mazhani and Mohamed, Intan Salwani and Arshad, Roshayani and Alias, Reskino (2012) Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.]. Management & Accounting Review (MAR), 20 (2): 22. pp. 209-229. ISSN (eISSN):2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

This study examined the influence of board characteristics (independent of board members, board expertise, women on board, political directors, and board remunerations) on corporate anti-corruption policies of public listed companies in Malaysia. This study used the Agency Theory to explain the relationship between board characteristics and corporate anti-corruption disclosure based on the Malaysian Code on Corporate Governance (MCCG) 2017. Focusing on empirical evidence of influential board members on corporate commitment to fight corruption; this study utilized content analysis techniques on companies’ annual reports and websites to extract data for board characteristics and disclosure of corporate anti-corruption policies. Using OLS regression analysis on 200 companies listed in the main Board of Bursa Malaysia, the finding indicated that board characteristics have an insignificant relationship with corporate communication in fighting corruption. Thus, the study complements the existing literature on corporate governance by focusing on empirical evidence on the linkage between board characteristics and corporate anti-corruption policy disclosure. Further, it also acts as a preliminary study on corporate commitment to provide adequate procedures concerning the MACC Act of corporate liability that took effect in Malaysia in June 2020.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Mahmud, Nurfarizan Mazhani
UNSPECIFIED
Mohamed, Intan Salwani
intan838@uitm.edu.my
Arshad, Roshayani
UNSPECIFIED
Alias, Reskino
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: (eISSN):2550-1895
Volume: 20
Number: 2
Page Range: pp. 209-229
Keywords: Corporate governance, Board characteristics, Anti-corruption policies
Date: 13 May 2012
URI: https://ir.uitm.edu.my/id/eprint/6117
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