Content
June 2013, Volume 11, Issue 1
- 80-91 Credit risk management pertaining to profit and loss sharing instruments in Islamic banking
by Zeyneb Hafsa Orhan Astrom - 92-107 Efficiency of Islamic and conventional banks in Malaysia
by Farhana Ismail & M. Shabri Abd. Majid & Rossazana Ab. Rahim
October 2012, Volume 10, Issue 2
- 120-139 Corporate governance and income smoothing in China
by Chi‐Yih Yang & Boon Leing Tan & Xiaoming Ding - 140-152 Corporate governance and access to interest bearing debt
by Husam Aldamen & Keith Duncan - 153-170 The development of internal auditing in Ethiopia: the role of institutional norms
by Dessalegn Getie Mihret & Joseph M. Mula & Kieran James - 171-189 Tax waiver year effect on earnings management practices in Malaysia
by Jafni Hashim & Mohd Nizal Haniff & Ibrahim Kamal Abdul Rahman - 190-214 The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)
by Francis Aboagye‐Otchere & Juliet Agbeibor
June 2012, Volume 10, Issue 1
- 4-33 A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations
by Mostafa Kamal Hassan - 34-54 Towards a conceptual design for environmental and social cost identification and measurement system
by Neungruthai Nickie Petcharat & Joseph M. Mula - 55-72 The Federal Energy Regulatory Commission and derivatives
by Karen Nunez - 73-94 Mapping corporate disclosure theories
by Larissa von Alberti‐Alhtaybat & Khaled Hutaibat & Khaldoon Al‐Htaybat - 95-114 Are impairment indicators and losses associated in Thailand?
by Pimpana Peetathawatchai & Kittima Acaranupong
October 2011, Volume 9, Issue 2
- 104-118 Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies
by Satish Kumar & A.K. Sharma - 119-140 Internal corporate governance and board performance in monitoring roles
by Hasnah Kamardin & Hasnah Haron - 141-160 The effect of the board structure on earnings management: evidence from Portugal
by Sandra Maria Geraldes Alves - 161-175 Defining goodwill: a practice perspective
by Marco Giuliani & Daniel Brännström - 176-196 Effect of international financial reporting standards on financial information quality
by Elisa García Jara & Amparo Cuadrado Ebrero & Rolando Eslava Zapata
July 2011, Volume 9, Issue 1
- 5-26 Corporate online reporting in 2010: a case study in Jordan
by Khaldoon Al‐Htaybat - 27-46 Factors impacting the credibility of website disclosures
by Lori L. Epping & W. Mark Wilder - 47-53 IFRS – preparedness of Indian banking industry
by Mohammad Firoz - 54-73 Network governance in government‐linked companies (GLCs) and non‐government‐linked companies (NGLCs) in Malaysia
by Azmi Abd. Hamid - 74-97 Compliance and value relevance of audit committees: evidence from Hong Kong
by Raymond S.Y. Chan & Charles K.S. Lau & Artie W. Ng
October 2010, Volume 8, Issue 2
- 72-91 Corporate social responsibility disclosure
by Zakaria Ali Aribi & Simon Gao - 92-109 The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students
by Maisarah Mohamed Saat & Stacey Porter & Gordon Woodbine - 110-127 Institutional investors and earnings management: Malaysian evidence
by Azlina Abdul Jalil & Rashidah Abdul Rahman - 128-142 Fraudulent financial reporting and company characteristics: tax audit evidence
by Juahir Mohd Nor & Norsiah Ahmad & Norman Mohd Saleh - 143-159 Turnaround prediction of distressed companies: evidence from Malaysia
by Syahida Binti & Zeni & Rashid Ameer
July 2010, Volume 8, Issue 1
- 4-21 Contingency factors influencing the availability of internal intellectual capital information
by Ching Choo Huang & Michael Tayles & Robert Luther - 22-34 Comparisons on selected ratios between IFRS and US GAAP companies
by Da‐Hsien Bao & Jooh Lee & George Romeo - 35-49 Voluntary disclosure byShariahapproved companies: an exploratory study
by A.A. Ousama & A.H. Fatima - 50-64 Knowledge of ethics, perceived ethical problems and ethical judgments
by Maheran Zakaria & Hasnah Haron & Ishak Ismail
September 2009, Volume 7, Issue 2
- 1-17 Application of the Economic Value Added (EVA) Protocol in a University Setting as a Capital Budgeting Tool
by Nopadol Rompho - 19-40 Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence
by Rohaya & Noor & Nor’Azam Mastuki & Barjoyai Bardai - 41-59 Corporate Governance Reform and the Value Relevance of Equity Book Value and Earnings in Malaysia
by Adibah Jamaluddin & Nor’Azam Mastuki & Asyaari Elmiza Ahmad - 61-79 Do Indonesian Firms Inflate Their Reported Earnings Prior to IPOs?
by Dezie L. Warganegara & Intan Indriastari - 81-95 Reflexivity in Qualitative Accounting Research
by Siti Nabiha Abdul Khalid
December 2009, Volume 7, Issue 1
- 1-16 Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes
by Mohd Halim Kadri & Rozainun Abdul Aziz & Muhd Kamil Ibrahim - 17-35 Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia
by Foong Soon Yau & Loo Sin Chun & Rajeswary Balaraman - 37-51 Introducing Tax Education in Non‐Accounting Curriculum in Higher Education: Survey Evidence
by Anis Barieyah Mat Bahari & Lai Ming Ling - 53-74 Family Business, Board Dynamics and Firm Value: Evidence from Malaysia
by Noor Afza Amran & Ayoib Che Ahmad - 75-104 Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters
by Tyrone M. Carlin & Nigel Finch & Nur Hidayah Laili
January 2008, Volume 6, Issue 1
- 1-20 Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies
by Azrul Bin Abdullah & Ku Nor Izah Ku Ismail - 21-33 Ethics of Future Accounting Professionals: Evidence from Malaysia
by Nur Barizah Abu Bakar & Suhaiza Ismail & Suaniza Mamat - 35-53 Managerial Ownership Structure and Earnings Management
by Chi‐Yih Yang & Hung‐Neng Lai & Boon Leing Tan - 55-74 Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia
by Azham & Ali & Lee Teck Heang & Rosli Mohamad & Marianne Ojo - 75-90 The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value
by Aulia Fuad Rahman & Norman Mohd‐Saleh - 91-115 Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia
by Norashikin Ismail & Pauline Weetman
December 2007, Volume 5, Issue 1
- 1-19 An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia
by Hilwani Hariri & Norshimah Abdul Rahman & Ayoib Che Ahmad - 21-39 An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka
by Hanafiah Haji Hasin & Normah Haji Omar - 41-69 DIA to BAcc: A Case of UiTM Sarawak Campus
by Shafi Mohamad & Fatimah Bujang - 71-86 Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations
by Radiah Othman & Jamaliah Said - 87-118 Moderating Effect of Balanced Scorecard Measures Usage on Strategy‐performance Relationship: An Empirical Study of Manufacturing Firms
by Ruzita Jusoh & Daing Nasir Ibrahim & Yuserrie Zainuddin - 119-137 Universities – Workplace Competency Gaps: A Feedback from Malaysian Practising Accountants
by Mara Ridhuan Che Abdul Rahman & Tengku Akbar Tengku Abdullah & Arawati Agus & Mohd Mohid Rahmat - 139-156 Determinants of the Choice of Reporting the Direct Method or Indirect Method of Cash Flow from Operating Activities: Malaysian Evidence
by Salleh Hassan & Theo Christopher
January 2006, Volume 4, Issue 1
- 1-23 Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non‐shari’ah Approved Companies on Bursa Malaysia
by Shahul Hameed Mohamed Ibrahim & A.H. Fatima & Sheila Nu Nu Htay - 25-37 Desired Attributes of Public Accounting Firms from Accounting Students’ Perceptions: The Case of University of Malaya & International Islamic University of Malaysia
by Mazni Abdullah & Zamzulaila Zakaria - 39-59 Graphical Information in Corporate Annual Report: A Survey of Users and Preparers Perceptions
by Rosiatimah Mohd Isa - 61-102 Integration of the South and East Asian Stock Markets: How Long to Go?
by Rashid Ameer - 103-128 Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting
by Rasid Mail & Nafsiah Mohamed & Ruhaya Hj. Atan - 129-146 Self‐efficacy and Student Performance in an Accounting Course
by Tho Lai Mooi - 147-163 Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch
by Lai Ming Ling & Izlawanie Muhammad
January 2005, Volume 3, Issue 1
- 1-16 Corporate Failure Prediction: An Investigation of PN4 Companies
by Wan Adibah Wan Ismail & Raja Adzrin Raja Ahmad & Khairul Anuar Kamarudin & Rusliza Yahaya - 17-39 Corporate Reporting on Minority Shareholders Information And Its Implication on Shareholders Activism in Malaysia
by Fazlina Mohd Fahmi & Normah Omar - 41-47 Do Malaysian Banks Manage Earnings Through Loan Loss Provisions?
by Abd. Ghafar b. Ismail & Roselee Shah Shaharudin & Ananda R. Samudhram - 49-70 Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation of Extraordinary Items
by Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Muhd Kamil Ibrahim - 71-89 Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak
by Amrizah Kamaluddin & Nero Madi - 91-110 The New Issue Puzzle in Malaysia: Performance and Earnings Management
by Rashidah Abdul Rahman & Wan Razazila Wan Abdullah - 111-127 Timeliness of Local Authorities’ Financial Reports
by Norkhazimah Ahmad & Asmah Abdul Aziz
January 2004, Volume 2, Issue 1
- 1-15 The Self‐assessment System And Its Compliance Costs
by Muzainah Mansor & Natrah Saad & Idawati Ibrahim - 17-30 Perceptions Towards Accounting Career Among Malaysian Undergraduates
by Jamaliah Said & Erlane K. Ghani & Afizah Hashim & Noraini Mohd Nasir - 31-42 A Study On The Awareness of E‐Commerce Amongst The Bachelor of Accountancy Students in Public Universities in Klang Valley
by Siti Noor Mohamed Zawawi & Sharifah Norzehan Syed Yusuf & Norziaton Ismail Khan - 43-54 Awarenes of MRSM’s Students Towards Accountancy As A Profession
by Mohamad Azmi B. Nias Ahmad - 55-71 An Exploratory Study On English Language Proficiency And Academic Performance In The Context Of Globalization Of Accounting Education
by Sharifah Khadijah AlHaddad & Mahfudzah Mohamed & Syed Musa AlHabshi - 73-87 Language And Content Complexities Encountered By Students In Taxation Courses
by Loo Ern Chen & Ho Juan Keng - 89-111 The Driving Forces Behind Malaysian Corporate Social Reporting
by Mustaffa Mohamed Zain
January 2003, Volume 1, Issue 1
- 1-12 The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey
by Ibrahim Kamal Abd Rahman & Normah Omar & Zubaidah Zainal Abidin - 13-31 Competition Policy Issue In Drug Companies: A Management Accountant’s View
by Tengku Akbar Tengku Abdullah - 33-48 Assessing Business Zakat At Pusat Zakat Selangor: Between Theory and Practice
by Rashidah Abdul Rahman & Rohila Awang - 49-66 Quality Monitoring Of The Accounting Profession: Are We Ready For Peer Review?
by Normah Haji Omar & Mohd. Johari Alwi & Zaini Ahmad - 67-79 The Skills Necessary For Work Place: Accounting Graduates’ Perceptions
by Mustafa Mohd Hanefah & Samihah Hj. Ismail - 81-104 An Empirical Study On Computer Literacy Among Graduating Students In The Bachelor Of Accountancy Programs Of Malysian Public Higher Institutions
by Siti Noor Hayati Mohamed Zawawi & Rashidah Abdul Rahman - 105-122 Ethics And The Accounting Profession In Malaysia
by Mohammad Adam Bakar & Maisarah Mohamed Saat & Ainum Hj. Abd. Majid