Volume 14
2020
Mediating Effects of Remuneration on Earnings Management and Firm Equity Value
Premagowrie Sivanandan, Nor Shaipah Abdul Wahab
Pages: 1 – 13
Financial Reporting Behaviour and Firm’s Economic Success: Malaysian Evidence
Nor Irdawati Mahyuddin, Hairul Suhaimi Nahar, Yusniyati Yusri
Pages: 15 – 23
The Impacts of Investment in Internal Audit Functions on the Going Concern Opinion for Financially Distressed Firms
Fazlin Erwinaz Hassan, Amirul Hafiz Mohd Nasir
Pages: 25 – 36
Does Ownership Structure Improve Financial Reporting Quality? Evidence of Real Earnings Manipulation among Pakistani Firms
Syed Farhan Shah, Abdul Rashid, Wasim Shahid Malik, Faisal Shahzad
Pages: 37 – 51
Hubungan antara Urus Niaga Pihak Berkaitan dan Yuran Audit: Bukti Syarikat Tersenarai di Malaysia
(Relationship between Related Party Transactions and Audit Fees: Evidence from Malaysian Listed Firms)
Nor Suhaila Mohd Ghazali, Hamezah Md. Nor, Nur Hidayah Waad
Pages: 53 – 65
Audit Committee Effectiveness and Key Audit Matters
Nor ‘Asyiqin Abu, Romlah Jaffar
Pages: 67 – 78
Hubungan antara Sistem Pengukuran Prestasi Strategik, Kapasiti Penyerapan dan Ketangkasan Organisasi Berdasarkan Perspektif Keupayaan Dinamik
(The Relationships between Strategic Performance Measurement System, Absorptive Capacity and Organizational Agility according to Dynamic Capability View)
Khairul Naziya Kasim, Sofiah Md. Auzair, Amizawati Mohd Amir, Nor Liza Abdullah
Pages: 79 – 97
Does IFRS Drive Information Asymmetry Reduction? Evidence from Asean-6 Countries
Maryam Yousefinejad, Azlina Ahmad, Ruzita Abdul Rahim, Fairuz Md. Salleh
Pages: 99 – 114
Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective
Ahmet Özcan
Pages: 115 – 122
Non-financial Risk Disclosure: From Narratives to an Index based on Delphi Technique
Adibah Jamil, Mohamat Sabri Hassan, Norman Mohd Saleh, Rubayah Yaakob
Pages: 123 – 139
Pengaruh Pemilikan Asing ke atas Pendedahan Maklumat Alam Sekitar dalam Industri Sawit di Indonesia
(The Influence of Foreign Ownership towards Environmental Information Disclosure in the Oil Palm Industry in Indonesia)
Maizatulakma Abdullah, Noradiva Hamzah, Intan Maiza Abd Rahman
Pages: 141 – 153
Establishing Customer Knowledge Through Customer Accounting in Tourism Industry: A Study of Hotel Sector in Malaysia
Majeed Abdulhameed Yasir, Amizawati Mohd Amir, Ruhanita Maelah, Amirul Hafiz Mohd Nasir
Pages: 155 – 165
Faktor-Faktor Kelewatan Tempoh Penyelesaian Kes Siasatan Cukai di Malaysia: Persepsi Ejen Cukai
(Factors Delaying the Settlement Period of Tax Investigation Cases in Malaysia: Perception of Tax Agents)
Rosiati Ramli, Helmy Mohd Daud, Romlah Jaffar
Pages: 167 – 179
Premagowrie Sivanandan, Nor Shaipah Abdul Wahab
Pages: 1 – 13
Financial Reporting Behaviour and Firm’s Economic Success: Malaysian Evidence
Nor Irdawati Mahyuddin, Hairul Suhaimi Nahar, Yusniyati Yusri
Pages: 15 – 23
The Impacts of Investment in Internal Audit Functions on the Going Concern Opinion for Financially Distressed Firms
Fazlin Erwinaz Hassan, Amirul Hafiz Mohd Nasir
Pages: 25 – 36
Does Ownership Structure Improve Financial Reporting Quality? Evidence of Real Earnings Manipulation among Pakistani Firms
Syed Farhan Shah, Abdul Rashid, Wasim Shahid Malik, Faisal Shahzad
Pages: 37 – 51
Hubungan antara Urus Niaga Pihak Berkaitan dan Yuran Audit: Bukti Syarikat Tersenarai di Malaysia
(Relationship between Related Party Transactions and Audit Fees: Evidence from Malaysian Listed Firms)
Nor Suhaila Mohd Ghazali, Hamezah Md. Nor, Nur Hidayah Waad
Pages: 53 – 65
Audit Committee Effectiveness and Key Audit Matters
Nor ‘Asyiqin Abu, Romlah Jaffar
Pages: 67 – 78
Hubungan antara Sistem Pengukuran Prestasi Strategik, Kapasiti Penyerapan dan Ketangkasan Organisasi Berdasarkan Perspektif Keupayaan Dinamik
(The Relationships between Strategic Performance Measurement System, Absorptive Capacity and Organizational Agility according to Dynamic Capability View)
Khairul Naziya Kasim, Sofiah Md. Auzair, Amizawati Mohd Amir, Nor Liza Abdullah
Pages: 79 – 97
Does IFRS Drive Information Asymmetry Reduction? Evidence from Asean-6 Countries
Maryam Yousefinejad, Azlina Ahmad, Ruzita Abdul Rahim, Fairuz Md. Salleh
Pages: 99 – 114
Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective
Ahmet Özcan
Pages: 115 – 122
Non-financial Risk Disclosure: From Narratives to an Index based on Delphi Technique
Adibah Jamil, Mohamat Sabri Hassan, Norman Mohd Saleh, Rubayah Yaakob
Pages: 123 – 139
Pengaruh Pemilikan Asing ke atas Pendedahan Maklumat Alam Sekitar dalam Industri Sawit di Indonesia
(The Influence of Foreign Ownership towards Environmental Information Disclosure in the Oil Palm Industry in Indonesia)
Maizatulakma Abdullah, Noradiva Hamzah, Intan Maiza Abd Rahman
Pages: 141 – 153
Establishing Customer Knowledge Through Customer Accounting in Tourism Industry: A Study of Hotel Sector in Malaysia
Majeed Abdulhameed Yasir, Amizawati Mohd Amir, Ruhanita Maelah, Amirul Hafiz Mohd Nasir
Pages: 155 – 165
Faktor-Faktor Kelewatan Tempoh Penyelesaian Kes Siasatan Cukai di Malaysia: Persepsi Ejen Cukai
(Factors Delaying the Settlement Period of Tax Investigation Cases in Malaysia: Perception of Tax Agents)
Rosiati Ramli, Helmy Mohd Daud, Romlah Jaffar
Pages: 167 – 179