TY  - JOUR
T1  - Mandatory Reporting Issues in Malaysian State Islamic Religious
Councils (SIRC): Evidence from Interviews
AU - Masruki, Rosnia AU - Hussainey, Khaled AU - Aly, Doaa 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 8
SP  - 2092
EP  - 2097
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.2092.2097
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.2092.2097
KW  - State Islamic Religious Councils (SIRC)
KW  -public accountability
KW  -regulation
KW  -reporting
KW  -report
KW  -claim
AB  - This 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.
ER  -