Publication:
Mandatory reporting issues in Malaysian State Islamic Religious Councils (SIRC): Evidence from Interviews

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dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsPorthmouth University
dc.contributor.affiliationsUniversity of Gloucestershire
dc.contributor.authorMasruki R.en_US
dc.contributor.authorHussainey K.en_US
dc.contributor.authorAly D.en_US
dc.date.accessioned2024-05-28T08:38:30Z
dc.date.available2024-05-28T08:38:30Z
dc.date.issued2018
dc.description.abstractThis study focuses on State Islamic Religious Councils (SIRC) in Malaysia which were established for the social welfare under the purview of state enactments in an Islamic setting. The uniqueness of the political system and social values have affected SIRC including their reporting practices. In the interest of public accountability which respects the public to get access information about SIRC as public entities, this study discusses on the mandatory issue of the annual reporting for SIRC from the eyes of SIRC accountants, regulators, auditors and users by interviewing. It was found that the limits of authority between the federal and state governments can best explain why an annual report is not mandatory. Such as lack of enforcement is the main reason for the inconsistency of the annual report disclosure of SIRC. However, since, most SIRC accountants claim that they are becoming more aggressive in issuing annual reports, it would seem that now is a good time to propose the adoption of best practice reporting framework that meets the expectations of various stakeholders as posits in public accountability notion. As such, this study is able to provide empirical contributions to the Accounting literature on regulatory framework. � Medwell Journals, 2018.
dc.description.natureFinalen_US
dc.identifier.doi10.3923/jeasci.2018.2092.2097
dc.identifier.epage2097
dc.identifier.issn1816949X
dc.identifier.issue8
dc.identifier.scopus2-s2.0-85048631196
dc.identifier.spage2092
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85048631196&doi=10.3923%2fjeasci.2018.2092.2097&partnerID=40&md5=d259478350b41c78e3aeef8fc3d784b5
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/9216
dc.identifier.volume13
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherMedwell Journalsen_US
dc.relation.ispartofJournal of Engineering and Applied Sciences
dc.sourceScopus
dc.subjectClaimen_US
dc.subjectPublic accountabilityen_US
dc.subjectRegulationen_US
dc.subjectRepoden_US
dc.subjectRepodingen_US
dc.subjectState Islamic Religious Councils (SIRC)en_US
dc.titleMandatory reporting issues in Malaysian State Islamic Religious Councils (SIRC): Evidence from Interviewsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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