Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]

Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]

This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia. Subsequently, this study examined the factors influencing the non-profit organisations on their level of financial reporti...

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Main Author: Ali, Norli
Format: Research Reports
Language:English
Published: Research Management Institute (RMI) 2011
Online Access:http://ir.uitm.edu.my/id/eprint/17287/
http://ir.uitm.edu.my/id/eprint/17287/2/LP_NORLI%20ALI%20RMI%2011_5.pdf
id uitm-17287
recordtype eprints
spelling uitm-172872019-02-18T03:57:42Z http://ir.uitm.edu.my/id/eprint/17287/ Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al] Ali, Norli This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia. Subsequently, this study examined the factors influencing the non-profit organisations on their level of financial reporting disclosure practices. The results show that all non-profit organisations that submitted their annual reports prepared the statement of Income and Expenditure, Balance Sheet and Cash Flow Statement although the level of financial reporting disclosure differs. The results also show that total revenues and total assets influencing the level disclosure. Non-profits organization with high total assets and total revenue tends to disclosed more details items in the Income and Expenditure and balance sheet account. Review of Asia Pacific Group reports on non-profit organization suggest that Malaysian regulatory bodies should undertake domestic reviews of their non-profit organisation sector. This study provides further understanding on the transparency and accountability practices among non-profit organisations in Malaysia. Research Management Institute (RMI) 2011 Research Reports NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17287/2/LP_NORLI%20ALI%20RMI%2011_5.pdf Ali, Norli (2011) Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]. [Research Reports] (Unpublished)
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia. Subsequently, this study examined the factors influencing the non-profit organisations on their level of financial reporting disclosure practices. The results show that all non-profit organisations that submitted their annual reports prepared the statement of Income and Expenditure, Balance Sheet and Cash Flow Statement although the level of financial reporting disclosure differs. The results also show that total revenues and total assets influencing the level disclosure. Non-profits organization with high total assets and total revenue tends to disclosed more details items in the Income and Expenditure and balance sheet account. Review of Asia Pacific Group reports on non-profit organization suggest that Malaysian regulatory bodies should undertake domestic reviews of their non-profit organisation sector. This study provides further understanding on the transparency and accountability practices among non-profit organisations in Malaysia.
format Research Reports
author Ali, Norli
spellingShingle Ali, Norli
Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
author_facet Ali, Norli
author_sort Ali, Norli
title Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
title_short Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
title_full Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
title_fullStr Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
title_full_unstemmed Exploring financial accountability issues among NPO in Malaysia as part of money laundering preventive measure / Norli Ali...[et al]
title_sort exploring financial accountability issues among npo in malaysia as part of money laundering preventive measure / norli ali...[et al]
publisher Research Management Institute (RMI)
publishDate 2011
url http://ir.uitm.edu.my/id/eprint/17287/
http://ir.uitm.edu.my/id/eprint/17287/2/LP_NORLI%20ALI%20RMI%2011_5.pdf
first_indexed 2023-09-18T22:57:58Z
last_indexed 2023-09-18T22:57:58Z
_version_ 1777417981628776448

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