ARTÍCULO
TITULO

Corporate Governance and Malaysian Politics: Theoretical Framework for Accounting Quality

Nor Farizal Mohammed    
Zuraidah Mohd Sanusi    
Fahdah Sultan Alsudairi    

Resumen

This paper reviews various theories of corporate governance in the attempt to explain the variation in the level of accounting quality in a setting with the adoption of Anglo-American corporate governance system, yet many aspects of business dealings of the setting are heavily influenced by politics. Although many prior studies examining accounting quality and corporate governance from the point of view of agency theory, the review from this paper suggests that accounting quality may also be attributed due to the presence of political influence in corporate governance structural mechanisms in firms which can be explained from resource dependency theory. The integration of the agency and resource dependency theories is appropriate in understanding what contributes to the provision of resources and effective monitoring. The theoretical contribution from this paper can be extended to future research examining quality of reporting in markets where resources allocation is highly political, particularly, in the developing countries.Keywords: Corporate governance; political influence; accounting qualityJEL Classifications: M4, O16

 Artículos similares

       
 
Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)     Pág. 13 - 27
         This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan... ver más

 
Marheni Marheni,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)Yunita Maharani,(STIE IBEK PangkalpinangIndonesia)Liya Ermawati,(UIN Raden Intan LampungIndonesia)     Pág. 198 - 211
The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research populatio... ver más

 
Sriyono Sriyono,(Universitas Muhammadiyah SidoarjoIndonesia)Supardi Supardi,(Universitas Muhammadiyah SidoarjoIndonesia)Detak Prapanca,(Universitas Muhammadiyah SidoarjoIndonesia)Hanifah Novia Sofi,(Universitas Muhammadiyah SidoarjoIndonesia)     Pág. 255 - 269
Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be ... ver más

 
Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan     Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu... ver más

 
Novia Sukmandari, Saiful Anwar     Pág. 115 - 122
This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population o... ver más