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Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 37-51

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into...

Persistent link: https://www.econbiz.de/10010308283

Tax waiver year effect on earnings management practices in Malaysia

Hashim, Jafni; Haniff, Mohd Nizal; Rahman, Ibrahim … - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 171-189

about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year …/value – The findings of this paper contribute to the sparse literature on tax-induced earnings management practices in Malaysia …

Persistent link: https://www.econbiz.de/10010611028

Efficiency of Islamic and conventional banks in Malaysia

Ismail, Farhana; Majid, M. Shabri Abd.; Rahim, Rossazana Ab. - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 92-107

commercial banks over the period of 2006 to 2009 in Malaysia. Design/methodology/approach – Data envelopment analysis (DEA) was … determine factors influencing the efficiency of Islamic and conventional banks in Malaysia. Findings – The DEA results reveal …

Persistent link: https://www.econbiz.de/10010814935

An appraisal on the business success of entrepreneurial asnaf: An empirical study on the state zakat organization (the Selangor Zakat Board or Lembaga Zakat Selangor) in Malaysia

Muhamat, Amirul Afif; Jaafar, Norlida; Rosly, Hardi Emrie; … - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 51-63

programme in other places, even within Malaysia. The limitation for the study is in terms of solid support from the respective … receive financial assistance from the state zakat organization in Malaysia, which means the information is derived from the …

Persistent link: https://www.econbiz.de/10010688448

The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey

Kamal Abd Rahman, Ibrahim; Omar, Normah; Zainal Abidin, … - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 1-12

In exploring the management accouting practices of companies in Malaysia, two categories of companies were chosen …

Persistent link: https://www.econbiz.de/10014869509

Competition Policy Issue In Drug Companies: A Management Accountant’s View

Akbar Tengku Abdullah, Tengku - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 13-31

International Journal of the Economics of Business produced a special issue on “Symposium on the US brand name prescription drug antitrust legislation” in 1997. This case involved fascinating scientific and policy issues including price discrimination. Economic scholars contributed to the...

Persistent link: https://www.econbiz.de/10014869510

Assessing Business Zakat At Pusat Zakat Selangor: Between Theory and Practice

Abdul Rahman, Rashidah; Awang, Rohila - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 33-48

The main objective of this study is to determine the value measurement used by zakat collection centres, particularly Pusat Zakat Selangor (PZS), in measuring business zakat among companies owned by Muslims in Selangor territory. The study found that PZS assessed zakat from companies financial...

Persistent link: https://www.econbiz.de/10014869511

Quality Monitoring Of The Accounting Profession: Are We Ready For Peer Review?

Haji Omar, Normah; Johari Alwi, Mohd.; Ahmad, Zaini - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 49-66

One of the main concerns of the accounting profession is to provide consistently high quality services. In line with … and documentation amongst public accounting practices in Malaysia; to examine the role of the Malaysian Institute of … Malaysia. The findings implied that the practitioners have satisfactorily adopted quality control policies and procedures as …

Persistent link: https://www.econbiz.de/10014869512

The Skills Necessary For Work Place: Accounting Graduates’ Perceptions

Mohd Hanefah, Mustafa; Hj. Ismail, Samihah - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 67-79

countries, but als in the developing countries like Malaysia. In Malaysia, graduates from local universities and colleges are …

Persistent link: https://www.econbiz.de/10014869513

An Empirical Study On Computer Literacy Among Graduating Students In The Bachelor Of Accountancy Programs Of Malysian Public Higher Institutions

Noor Hayati Mohamed Zawawi, Siti; Abdul Rahman, Rashidah - In: Journal of Financial Reporting and Accounting 1 (2003) 1, pp. 81-104

Information age in the 21st century is witnessing the dramatic increase in computer‐related jobs. Many employers are now recruiting candidates who have knowledge and experience in information technology or those who are computer literate. Therefore, potential candidates should m aster at least...

Persistent link: https://www.econbiz.de/10014869514