professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of …

committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia … Jones, where abnormal working capital accruals are used as proxy for earnings management. Findings – The study reveals that … earnings management is positively related to the size of the board of directors. This supports the view that larger boards …

Purpose – The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing … for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia …

This article discusses the philosophy and supporting conditions for Japanese production management techniques like Just … are explored: high dependence; organisational politics; organisational control strategies; and corporate culture and …

/value – Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This …

of 599 companies listed on the main board of Bursa Malaysia. The names of the heads of internal audit function of the … sample were obtained from the Institute of Internal Auditors Malaysia. Structured interviews were conducted with 40 heads of … quality assurance. On the other hand, there is a high level of risk management among those companies who have mandatory IC …

standard allows the adoption of primary segment reporting at management's discretion. Originality/value – The paper's value …

restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design … ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that …

. Prior studies test abnormal accruals and other earnings management metrics, however, persistence is a more general test of …

Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper … measures the extent to which management accounting practices help in managing risks and the extent of the integration between … indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the …