Panel Dataset on "Ethical Culture and Financial Reporting Quality in Malaysian Small and Medium Enterprises"

This dataset presents a survey of the relationship between ethical culture and financial reporting quality among Malaysian small and medium enterprises (SMEs). The data was collected from November 2022 until February 2023. From the survey that has been sent to all the respondents, there are only 181 usable responses that can be used for the study. The survey was designed to gain owner-managers and accountants’ views on the relationship between ethical culture and financial reporting quality in SMEs.