Design/methodology/approach –This study aims to evaluate the current practices conducted based on in-depth interviews with 16 Amanah Ikhtiar Malaysia (AIM) medium-level managers who were selected randomly, including branch managers and operational officers. All of the interviewees have two...

Based on agency theory, ownership structure plays a role in monitoring managerial opportunistic behaviour. This study examines how different forms of ownership structures including foreign ownership, government ownership, and managerial ownership moderate the relationship between free cash flow...

This study examines the effects of self-efficacy and task complexity on audit judgment performance. Self-efficacy refers to the belief that a person has the capacity to organise and execute the course of action required to produce the desired outcome. The study employs a field experiment...

This research investigates the effect of internal corporate governance mechanisms (e.g. board characteristics and ownership structure) on corporate value. The paper extends the previous literature in this area and provides evidence to this effect using a sample of listed companies on the Bahrain...

This paper extends the agency cost literature by examining whether managerial ownership, leverage and audit quality are associated with higher performance of companies traded on the Malaysian ACE (Access, Certainty, Efficiency) Market. The sample consists of 82 companies listed on the Malaysian...

This study analyses the performance of cross-border mergers and acquisitions (CBMAs) in five East Asian countries using the event study method and key financial ratios. Although the results for average abnormal returns in Indonesia and Korea were inconclusive, the results for Malaysia, Thailand...

Purpose – The paper aims to examine the effect of good corporate governance practices on corporate transparency and performance of Malaysian listed companies. Design/methodology/approach – Samples were selected using matched-sampling method and hierarchical regression was employed to test...

This paper investigates the impact of the Minority Shareholder Watchdog Group (MSWG) activism on the performance of targeted firms in Malaysia. We find that MSWG-targeted firms earn statistically significantly higher stock returns than non-targeted firms in the long run. The results of various...

This study examines whether auditor independence will be affected by the magnitude of audit and non-audit services fees provided to audit clients and political connections. We predict that auditor independence will be undermined when audit firms provide non-audit services to the audit clients as...

The perceptions of Islamic banking professionals are surveyed through a questionnaire to explore whether the process of risk management mediates board involvement in risk management and risk management practices of Islamic banks in Malaysia and Egypt. The findings of this study identified that...