Purpose – The purpose of this paper is to investigate the extent to which ethnic association (i.e. Chinese and Bumiputra ownerships) and national issues (i.e. the presence of foreign corporations) influence the audit services market in Malaysia. Specifically, the paper aims to examine the...

Purpose – This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction between discretionary or abnormal accruals and audit...

Purpose: The purpose of this paper is to investigate and comment on the factors used by Australian students to select their bank and the products and services they utilise, based on responses to an online questionnaire. Design/methodology/approach: A mixed-methods approach, incorporating both...

Purpose: The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking intentions and assist in understanding their bank satisfaction. Design/methodology/approach: This research issue was...

The regulation of microfinance services is likely to have a wide-ranging influence on the microfinance sector, particularly on institutions and their clients. This paper reveals the impact of a specific regulatory regime, the "Microcredit Regulatory Authority Act, 2006", enacted by the...

Purpose: The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a...