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The study aims to identify, summarize and synthesize the theories used in corporate financial reporting (CFR) and propose a conceptual framework based on those theories.

The study applied the systematic literature review approach to achieve the study objectives. So, the researchers systematically collected the relevant documents from the Scopus database with the help of an advanced search string containing keywords to the CFR theories. Preferred reporting items for systematic reviews and meta-analyses technique was used for the relevant document selection process. Finally, 67 documents were extracted and analyzed spanning from the year of 2017 to 2023.

The major findings of this study indicate a predominance of legitimacy, agency and stakeholder theories in CFR studies. Whereas, this study reveals that neo-institutional, signaling, resource dependency, political economics and impression management theories have been less focused on by scholars in the CFR studies. Those theories need to be reemphasized in this field in future research.

The study’s contributions are significant for academics, policymakers and different parties, as it enhance the understanding of CFR theoretical frameworks and suggest directions for future research to broaden the theoretical landscape. The study maps the motivations of applying a certain theory which will help the researchers to select a specific theory for the underlying context of CFR.

Strategic leveraging of Mobile Commerce (M-commerce) holds immense potential for augmenting firm performance within the realm of Small and Medium Enterprises (SMEs) in Malaysia. This study seeks to unravel the important role played by specific factors, namely, relative advantage, security, complexity, firm performance, organizational competence, M-commerce knowledge, competitive pressure, customer value and information intensity in influencing M-commerce adoption and its subsequent impact on SME performance. Drawing on the Technology-Organization-Environment (TOE) framework, the study posits that technological factors (relative advantage, security and complexity), organizational factors (organizational IT competence and M-commerce knowledge) and environmental factors (competitive pressure, customer value and information intensity) collectively shape M-commerce adoption, thereby influencing SME performance.

The study employs a quantitative approach, engaging SME owners in Malaysia as participants, with a sample size of 150 selected through an online survey. Analysis was conducted using Smart PLS, revealing crucial insights.

The investigation revealed a positive relationship between relative advantage, security, complexity, competitive pressure, customer value and information intensity, and the adoption of M-commerce within SMEs in Malaysia. Moreover, a positive relationship was identified between M-commerce adoption and firm performance among Malaysian SMEs. Intriguingly, there was no discernible relationship between Organizational IT competence, M-commerce knowledge and the adoption of M-commerce.

This research contributes to the scant literature exploring SMEs’ inclination toward M-commerce for performance enhancement. The proactive adoption of M-commerce stands poised to empower SMEs in Malaysia, enabling them to play a more substantial role in the national economic structure. Consequently, it emphasizes the need for effective communication of government policies pertaining to M-commerce adoption, particularly among SME stakeholders.