Similar Search Results

Is standard costing obsolete? Empirical evidence from Malaysia

Sulaiman, Maliah; Nazli Nik Ahmad, Nik; Mohd Alwi, Norhayati - In: Managerial Auditing Journal 20 (2005) 2, pp. 109-124

exploratory study aims to provide empirical evidence on the extent to which companies in Malaysia use standard costing. It also … Malaysia, 66 companies were surveyed. Findings – Despite its various criticisms, the empirical findings suggest that standard … costing is still being used by a large majority of firms in Malaysia. Thus, Malaysian companies (both Japanese and local …

Persistent link: https://www.econbiz.de/10014928925

Corporate reporting on the internet: some implications for the auditing profession

Khadaroo, Iqbal - In: Managerial Auditing Journal 20 (2005) 6, pp. 578-591

companies in Malaysia for the purpose of exploring their auditing implications. Design/methodology/approach – An examination of … the 100 Kuala Lumpur Stock Exchange Composite Indexed (KLSE CI) companies in Malaysia in 2003 and 2004. Findings …

Persistent link: https://www.econbiz.de/10014928963

Factors influencing auditor independence: Malaysian loan officers' perceptions

Barizah Abu Bakar, Nur; Rahim Abdul Rahman, Abdul; … - In: Managerial Auditing Journal 20 (2005) 8, pp. 804-822

Purpose Auditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors influencing auditor independence from the perspective of commercial loan officers. Loan officers formed the sample...

Persistent link: https://www.econbiz.de/10014928977

Internal auditing practices and internal control system

Hanim Fadzil, Faudziah; Haron, Hasnah; Jantan, Muhamad - In: Managerial Auditing Journal 20 (2005) 8, pp. 844-866

in the Bursa Malaysia complies with the Standards for the Professional Practice of Internal Auditors IIA (2000); and, to … listed companies. The population used in this study was all the companies listed in the Bursa Malaysia in 2001. This study …

Persistent link: https://www.econbiz.de/10014928979

Changing pattern of competitive disadvantage from disclosing financial information

Talha, Mohammad; Sallehhuddin, Abdullah; Mohammad, Junaini - In: Managerial Auditing Journal 21 (2006) 3, pp. 265-274

Purpose – To empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment. Design/methodology/approach – The study consists of a final sample of 116 Malaysian companies listed on...

Persistent link: https://www.econbiz.de/10014929007

Episodes in the Malaysian auditing saga

Ali, Azham; Haniffa, Roszaini; Hudaib, Mohammad - In: Managerial Auditing Journal 21 (2006) 7, pp. 684-701

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

Persistent link: https://www.econbiz.de/10014929029

The Malaysian market for audit services: ethnicity, multinational companies and auditor choice

Che Ahmad, Ayoib; Houghton, Keith A.; Zalina Mohamad … - In: Managerial Auditing Journal 21 (2006) 7, pp. 702-723

Malaysia. Specifically, the paper aims to examine the effects of ethnicity and foreign ownership on choice of auditor. Design … Malaysia listed companies for both the Main Board and the Second Board for the periods 1993‐1995. Findings – The logit … independence. The Malaysian Institute of Accountants (MIA) has made rules prescribing the code of professional conduct and ethics …

Persistent link: https://www.econbiz.de/10014929030

Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Thahir Abdul Nasser, Abu; Abdul Wahid, Emelin; Nazatul … - In: Managerial Auditing Journal 21 (2006) 7, pp. 724-737

of audit tenure and switching behaviour on auditor independence in Malaysia. Design/methodology/approach – This study … of audit tenure and auditor switching in Malaysia, were not incorporated into our regression models. Hence, future … regulators in Malaysia. …

Persistent link: https://www.econbiz.de/10014929031

Service quality, client satisfaction and loyalty towards audit firms

Ismail, Ishak; Haron, Hasnah; Nasir Ibrahim, Daing; … - In: Managerial Auditing Journal 21 (2006) 7, pp. 738-756

Malaysia for year 2005. Findings – The public listed companies were satisfied with the tangible dimension but were dissatisfied …

Persistent link: https://www.econbiz.de/10014929032

Governance structures, ethnicity, and audit fees of Malaysian listed firms

Yatim, Puan; Kent, Pamela; Clarkson, Peter - In: Managerial Auditing Journal 21 (2006) 7, pp. 757-782

‐sectional analysis of 736 firms listed on the Bursa Malaysia for the financial year ending in 2003. Multiple regression analysis is used …. Originality/value – This study is a unique contribution in that it provides data on corporate governance practices in Malaysia for … suggesting that corporate governance practices have changed in Malaysia since the amendments of Bursa Malaysia Listing …

Persistent link: https://www.econbiz.de/10014929033