Antecedents of Non-Normal Financial Reporting
Siti Noor Hayati Mohamed Zawawi, Kamil Muhd. Idris, Rashidah Abdul Rahman, Yap Bee Wah

Abstract
This study used the adapted theory of reasoned action model to investigate whether individual and social factors can determine behavioural intention of non-normal financial reporting. Survey instruments were distributed to the managers and employees who were involved in the accounting discipline. The results show that the attitude toward behaviour is a superior determinant. However, when moral obligation was added, it not only improves the variance explained but is found superior to the attitude toward behaviour. The study concludes that the model can explain between 23% and 63% variation in behavioural intention. These findings are particularly relevant to the management of companies, regulatory bodies, and minority watchdog shareholder group who seek to understand the reasons for the occurrence of non-normal financial reporting and to find ways to reduce it.

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