Purpose: This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance....

Purpose: This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety. Design/methodology/approach: To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from...

Purpose – The purpose of this paper is to investigate whether there is any difference in the characteristics of an audit committee between financially distressed and non-distressed companies listed on the Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange). Financial distress...

After the Big 6 merger exercise in 1998, PriceWaterhouseCoopers (PWC) has become the industry market leader that provides high quality audit services. Consequently, it has acquired a greater capacity to develop expertise and provide better quality audit services. It is expected that PWC charges...

This study examines the relationship between internal audit functions and financial management performance in the public sector in Malaysia. The internal auditor is entrusted with a monitoring responsibility to ensure the integrity of the management of public funds. The need for effective...

Purpose: The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to audit objectives and types of misstatements. Design/methodology/approach: The authors conducted an...