The objective of this chapter is to investigate the impact of free cash flow (FCF) on a firm’s performance. This research is using the data from 2013 to 2017 from Malaysia and various industries as the moderating variable. Whereas, firm performance is measured by operating performance, firm...

Auditors are required to issue going concern opinion (GC opinion) to companies that are incapable to continue their operations in the near future. It is very important for auditors to issue the GC opinion properly because such opinion is the only signal from them on the viability of a company....

Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study -- (i) to investigate the effect of selected auditor characteristics in terms of specialization,...

The purpose of this study is to explore the challenges faced by oil and gas companies especially in developing economies as they engage in socially responsible investment (SRI) by delving into the context-specific challenges they encounter. This is important as these SRI initiatives are seen to...

Purpose: Globalisation has influenced many countries, over the last few decades with financial globalisation and liberalisation bringing regulatory reforms in the banking sector. Thus, this study aims to fill a gap in the literature by examining the influence of globalisation on Islamic and...

Purpose: The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective. Design/methodology/approach: This paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed...