Volume 13

2020

Fraud Detection Gap between Auditor and Fraud Detection Models: Evidence from Gulf Cooperation Council
Tahani Ali Hakami,  Mohd Hasimi Yaacob,  Norman Mohd Saleh
Pages: 1 – 13

Interaction and Interdependency between Actors to Follow-Up on Performance Auditing Issues
Sarimah Umor,  Zarina Zakaria,  Noor Adwa Sulaiman
Pages: 15 – 26

What Determines Executives’ Remuneration in Malaysian Public Listed Companies?
Maziar Ghasemi,  Nazrul Hisyam Ab Razak
Pages: 27 – 39

Hubungan antara Tahap Ganjaran dan Komitmen Organisasi dengan Penglibatan Pekerja sebagai Pemboleh Ubah Pengantara
(Relationship between Reward Level and Organizational Commitment with Employee Engagement as Mediating Variable)
Nur Syafiqah Abdul Samad,  Azman Ismail,  Khairul Azman Aziz
Pages: 41 – 53

Elemen Kepercayaan Sebagai Teras Sumbangan Melalui Pendanaan Awam Bertujuan Kebajikan
(Trust as Core Element of Contribution Made Through Charitable Crowdfunding)
Nur Izzati Jamaludin,  Shahida Shahida Shahimi,  Latifa Bibi Musafar Hameed
Pages: 55 – 65

The Influence of Director Networks and Independent Directors on Tax Aggressiveness in Financial Reports
Anna Che Azmi,  Nurhidayah Abu Hassan,  Isuru Manawadu
Pages: 67 – 75

Peranan Strategi Perniagaan terhadap Hubungan Pendedahan Modal Intelek dalam Laporan Integrasi Kos Ekuiti: Laporan Integrasi oleh Syarikat Antarabangsa
(The Role of Business Strategy on the Relationship between Intellectual Capital Disclosure in Integrated Reporting and Cost of Equity by International Companies)
Aida Md Rashid,  Noradiva Hamzah,  Mohamat Sabri Hassan
Pages: 77 – 90

Shariah Governance Practices of Malaysian Islamic Banks in the Light of Shariah Compliance
Rosnia Masruki,  Mustafa Mohd Hanefah,  Bablu Kumar Dhar
Pages: 91 – 97