Similar Search Results

The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies

Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 208-220

Purpose – This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance. Design/methodology/approach – Using a contingency approach, this study investigates the changes in competitive...

Persistent link: https://www.econbiz.de/10009350702

Changes in management accounting practices in Malaysia

Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 221-242

Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this … change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the …/methodology/approach – A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The …

Persistent link: https://www.econbiz.de/10009350703

Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors

Paino, Halil; Smith, Malcolm; Ismail, Zubaidah - In: Journal of Applied Accounting Research 13 (2012), pp. 37-55

Purpose – The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB). Dysfunctional behaviour and staff turnover are associated with decreased audit quality, and is characterised...

Persistent link: https://www.econbiz.de/10010814612

The impact of ethnicity on auditor choice: Malaysian evidence

Nazri, Sharifah Nazatul Faiza Syed Mustapha; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) September, pp. 198-221

companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange-KLSE) over an 18 year period. Findings … might enhance an understanding of auditor choice behaviour in Malaysia were not incorporated in the regression models, and … for both the auditing profession and regulators in Malaysia. …

Persistent link: https://www.econbiz.de/10010592171

Audit exemption among SMEs in Malaysia

Kamarudin, Norashikin; Abidin, Zubaidah Zainal; Smith, … - In: Asian Review of Accounting 20 (2012) July, pp. 152-162

, Australia and Singapore, together with several others, while Malaysia still legally obligates all companies, irrespective of … for audit exemption among small to medium-sized enterprises (SMEs) in Malaysia. Design/methodology/approach – A survey of … SMEs in Malaysia's Klang Valley is conducted to examine their perceptions of audit value, audit burden and audit costs, and …

Persistent link: https://www.econbiz.de/10010592175

Ethnicity and accounting conservatism: Malaysian evidence

Yunos, Rahimah Mohamed; Ismail, Zubaidah; Rahman, … - In: Asian Review of Accounting 20 (2012) March, pp. 34-57

Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...

Persistent link: https://www.econbiz.de/10010592180

Mutual fund selection criteria: evidence from Malaysia

Jamaludin, Nurasyikin; Smith, Malcolm; Gerrans, Paul - In: Asian Review of Accounting 20 (2012) July, pp. 140-151

retirement savings in Malaysia. In addition, it also seeks to examine whether there is a relationship between religious …

Persistent link: https://www.econbiz.de/10010592181

Factors influencing auditor change: evidence from Malaysia

Nazri, Sharifah Nazatul Faiza Syed Mustapha; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) September, pp. 222-240

measurement by using logistic regression analysis. Findings – An examination of 400 companies listed on the Bursa Malaysia … in Malaysia, were not incorporated in the regression models, and might be considered in future studies. Originality …/value – The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia. …

Persistent link: https://www.econbiz.de/10010592184

Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia

Paino, Halil; Ismail, Zubaidah; Smith, Malcolm - 2010

244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to …

Persistent link: https://www.econbiz.de/10009440808

Stock prices and accounting information: evidence from Malaysia

Pirie, Scott; Smith, Malcolm - In: Asian Review of Accounting 16 (2008) July, pp. 109-133

Malaysia. Findings – The findings imply that, the two accounting variables summarising the balance sheet and the income …

Persistent link: https://www.econbiz.de/10004970221