Interdisciplinar y Behavior and Social Sciences – Lumban Gaol (Ed.)
© 2015 Taylor & Francis Group, London, ISBN 978-1-138-02735-0
The issue of accountability in terms of disclosures and timeliness
of annual report
Asmah Abdul Aziz & Muzieana Mohid@Mohamad
Accounting Research Institute & Faculty of Accountancy, Universiti Teknologi MARA (UITM),
Selangor, Malaysia
ABSTRACT: This paper aims to authenticate accountability based on mandatory disclosure, voluntary dis-
closure and timeliness of audited financial statements. Prior studies authorize annual report as medium of
accountability; therefore 76 annual reports of Statutory Bodies (SB) under Ministry of Transport for year 2002
to 2009 were included in this study. Based on the premise, this study was ...