Engaging independent directors at the board room is nothing new. The unexpected downfall of Enron and World Com in the 2000 has raised many eyebrows. Tasking internal and external auditors alone seems no longer sufficient to monitor firms¡¯ daily operating processes, procedural and reporting...

Universiti Malaysia Sarawak (UNIMAS) introduced a new program named Bachelor of Accountancy in September 2012. It would be interesting to find out what had influenced the students to accept the offer of accounting as a major. Thus, the objective of this study is to identify the factors related...