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Timeliness of Local Authorities’ Financial Reports

Ahmad, Norkhazimah; Abdul Aziz, Asmah - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 111-127

This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999‐2001. This three‐year period has been chosen, because of the several changes which have been...

Persistent link: https://www.econbiz.de/10014869528

Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non‐shari’ah Approved Companies on Bursa Malaysia

Hameed Mohamed Ibrahim, Shahul; Fatima, A.H.; Nu Nu … - In: Journal of Financial Reporting and Accounting 4 (2006) 1, pp. 1-23

This study examines whether Shari’ah approved companies with majority Muslim directors adopt better corporate governance (CG) than non‐Shari’ah approved companies with majority non‐Muslim directors and whether the performance of the former is better than that of the latter. The objective...

Persistent link: https://www.econbiz.de/10014869529

Desired Attributes of Public Accounting Firms from Accounting Students’ Perceptions: The Case of University of Malaya & International Islamic University of Malaysia

Abdullah, Mazni; Zakaria, Zamzulaila - In: Journal of Financial Reporting and Accounting 4 (2006) 1, pp. 25-37

of Malaya and International Islamic University of Malaysia in the job selection process. The questionnaires which lists …

Persistent link: https://www.econbiz.de/10014869530

Graphical Information in Corporate Annual Report: A Survey of Users and Preparers Perceptions

Mohd Isa, Rosiatimah - In: Journal of Financial Reporting and Accounting 4 (2006) 1, pp. 39-59

‐financial companies listed on the main board of Bursa Malaysia for the year 2002. It was found that users ranked GI as second after …

Persistent link: https://www.econbiz.de/10014869531

Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch

Ming Ling, Lai; Muhammad, Izlawanie - In: Journal of Financial Reporting and Accounting 4 (2006) 1, pp. 147-163

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little … tax officers in Malaysia. A total of 187 usable questionnaires were collected. The survey found that although Malaysian …

Persistent link: https://www.econbiz.de/10014869535

An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia

Hariri, Hilwani; Abdul Rahman, Norshimah; Che Ahmad, Ayoib - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 1-19

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and...

Persistent link: https://www.econbiz.de/10014869536

An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka

Haji Hasin, Hanafiah; Haji Omar, Normah - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 21-39

This study investigated the relationship between job satisfaction, job‐related stress and intention to leave among audit staff in public accounting firms. Effects of demographic factors on job satisfaction; and the relationship between the elements of two‐factor theory with job satisfaction...

Persistent link: https://www.econbiz.de/10014869537

DIA to BAcc: A Case of UiTM Sarawak Campus

Mohamad, Shafi; Bujang, Fatimah - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 41-69

This study was conducted as a result of the declining numbers of Diploma in Accountancy (DIA) students obtaining a Cumulative Grade Point Average (CGPA) of 2.75 and above in the Sarawak Campus of UiTM. The reason why CGPA 2.75 was identified as the cut‐off point was because this is the minimum...

Persistent link: https://www.econbiz.de/10014869538

Universities – Workplace Competency Gaps: A Feedback from Malaysian Practising Accountants

Ridhuan Che Abdul Rahman, Mara; Akbar Tengku Abdullah, … - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 119-137

namely Universiti Malaya, Universiti Kebangsaan Malaysia, Universiti Putra Malaysia, Universiti Islam Antarabangsa Malaysia …, Universiti Teknologi Mara, Universiti Utara Malaysia and Universiti Sains Malaysia. The respondents were asked to rank the level …

Persistent link: https://www.econbiz.de/10014869541

Determinants of the Choice of Reporting the Direct Method or Indirect Method of Cash Flow from Operating Activities: Malaysian Evidence

Hassan, Salleh; Christopher, Theo - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 139-156

This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over …

Persistent link: https://www.econbiz.de/10014869542