The Issues of Ethnicity in Financial Accounting Studies

Alireza Eskandari, Mohammad Reza Hosseini, Mojtaba Yasinpour, Farahnaz Orojali Zadeh


This paper aims to provide a critical review of the empirical literature on the effect of ethnicity in financial accounting studies such as financial reporting quality, transparency, disclosure and corporate governance with particular reference to Malaysia. Traditional corporate governance system of the board of directors as well as alternative business governance system, culture and religious societies have been considered as having a significant impact on business governance systems used in a multi-ethnic country. Ethnicity can function as an appropriate representation to culture where each ethnic group keeps its distinctive cultural identification as well as ideals. This particular evaluation elucidates the association between ethnicity and financial reporting quality, transparency, disclosure and corporate governance in a multiracial context.

Keywords: Ethnicity, transparency, financial accounting studies, Malaysia.

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