Universal Journal of Accounting and Finance Vol. 9(5), pp. 1049 - 1057
DOI: 10.13189/ujaf.2021.090515
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Does Board Monitoring Affect Integrated Reporting Disclosure for Better Transparency and Sustainability?

Sunarti Halid ¹, Radziah Mahmud ², Nor Balkish Zakaria ³, Rahayu Abdul Rahman ^1,*
1 Faculty of Accountancy, Universiti Teknologi Mara, Perak Branch, Tapah Campus, Malaysia
² Faculty of Accountancy, Universiti Teknologi Mara, Selangor Branch, Puncak Alam Campus, Malaysia
³ Accounting Research Institute, Universiti Teknologi Mara, Selangor, Malaysia

ABSTRACT

The growing of stakeholders' demand for better corporate transparency has derived firms to adopt integrated reporting. Thus, this study aims to examine the impact of firm's board of directors on integrated reporting practice. In particular, this study investigates how board characteristics; board size, board independence, board activity and board gender diversity influence the degree of integrated reporting disclosure of Malaysian commercial banks. Consistent with prior research, this study uses a disclosure index based on International Integrated Reporting Council Framework to measure integrated reporting disclosure. Using a sample of Malaysian commercial banks from 2013 to 2017, the results show that board size is significantly negative associated with integrated reporting disclosure. Other board characteristics, however, are not associated with integrated reporting disclosure. Our findings provide insights for regulators in designing more effective corporate governance mechanisms that promote better integrated reporting practice.

KEYWORDS
Integrated Reporting, Disclosure, Corporate Governance, Board of Directors, Malaysia

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Sunarti Halid , Radziah Mahmud , Nor Balkish Zakaria , Rahayu Abdul Rahman , "Does Board Monitoring Affect Integrated Reporting Disclosure for Better Transparency and Sustainability?," Universal Journal of Accounting and Finance, Vol. 9, No. 5, pp. 1049 - 1057, 2021. DOI: 10.13189/ujaf.2021.090515.

(b). APA Format:
Sunarti Halid , Radziah Mahmud , Nor Balkish Zakaria , Rahayu Abdul Rahman (2021). Does Board Monitoring Affect Integrated Reporting Disclosure for Better Transparency and Sustainability?. Universal Journal of Accounting and Finance, 9(5), 1049 - 1057. DOI: 10.13189/ujaf.2021.090515.