Ahmad, Hawa; Abul Hassan, Sitti Hasinah; Ismail, Suhaiza - In: Journal of Financial Reporting and Accounting (2021)
Purpose: This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia. Design/methodology/approach: Using the content analysis method, 23 transparency disclosure items from the Website Attribute Evaluation System (WAES) checklist were...