Volume 9

2018

Ownership Structure Impact on Jordanian Banks’ Financial Performance
Loay Saleh Jarbou,  Jamal Abu-Serdaneh,  Osama Abdel Latif Mahd
Pages: 1 – 10

Directors’ Influence on Pay-Based Performance
Sherliza Puat Nelson,  Salsabila Abd Rahim
Pages: 11 – 25

Controlling Shareholders’ Proxy and Multiple Directorships: Insight Evidence from Related Party Transactions
Hanis Amera Mohd Amin,  Norman Mohd Saleh
Pages: 27 – 39

Examining Fifteen Years of Ethics Research in the Journal of Accountancy: 2002 to 2016
Clarence Goh
Pages: 41 – 48

Relational Signalling in Governance Mechanisms and Trust Building
Kah Seng Diong,  Soon Yau Foong,  Murali Sambasivan
Pages: 49 – 61

The Implementation of Activity-Based Costing in the Accountant General’s Department of Malaysia
Ainol Basirah Abdul Wahab,  Muslim Har Sani Mohamad,  Julia Mohd Said
Pages: 63 – 76

Ownership Structures and Effects of Related Lending and Loan Guarantees on Firm Performance in Business Groups
Yogesh Maheshwari,  Pankaj Gupta
Pages: 77 – 86

Effect of Enterprise Resource Planning Systems and Forms of Management Control on Firm’s Competitive Advantage
Izzeideen A. Alomari,  Amizawati Mohd Amir,  Khairul Azman Aziz,  Sofiah Md. Auzair
Pages: 87 – 98

Administration of the Merit Pay Systems Enhancing Work Outcomes
Azman Ismail,  Nik Malini Nik Mahdi,  Norazila Mat,  Mohd Helmi Ali
Pages: 99 – 109

Internet Financial Reporting (IFR) Disclosure Position and Firm Value
Kamarul Baraini Keliwon,  Zaleha Abdul-Shukor,  Mohamat-Sabri Hassan
Pages: 111 – 121

Impacts of Robotic Process Automation on Global Accounting Services
Dahlia Fernandez,  Aini Aman
Pages: 123 – 131

The Moderating Effect of Culture on the Relationship between Women Directors and CSR Disclosure in Malaysia
Intan Maiza Abd Rahman,  Ku Nor Izah Ku Ismail
Pages: 133 – 141

Malaysian Financial Reporting Standard 139 Financial Instruments: Recognition and Measurement Adoption and Intellectual Capital Performance: Evidence from the Malaysian Financial Sector
Abdullah Jihad Rasmi Rabaya,  Noradiva Hamzah,  Norman Mohd Saleh
Pages: 143 – 158

Pemilikan Keluarga dan Kualiti Pelaporan Kewangan: Pengaruh Kepakaran Kewangan dan Perundangan Jawatankuasa Audit
(Family Ownership and Financial Reporting Quality: The Influence of Financial and Law Expertise of Audit Committee)
Wan Norazah Binti Mamat,  Romlah Jaffar
Pages: 159 – 170

Knowledge, Skills and Characteristics Requirements for Shari’ah Auditors
Nor Aishah Mohd Ali,  S. Shahimi,  Zurina Shafii
Pages: 171 – 185