Facing the industrial revolution 4.0, every profession in the world must improve, every professional workforce involved in it, must begin to add one skill that is computer literacy. This phenomenon certainly occurs also for the financial auditor profession. Auditors are required to no longer...

Purpose – The purpose of this paper is to investigate the effect of managerial ownership in relation to agency theory in the Malaysian business environment. In addition to examining the total managerial shareholdings, this study also investigates the association between direct and indirect...

Purpose – The purpose of this paper is to investigate the effect of managerial ownership in relation to agency theory in the Malaysian business environment. In addition to examining the total managerial shareholdings, this study also investigates the association between direct and indirect...