Purpose: This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the auditor’s client risk assessment. Consistent with literature on family businesses, the level of CEO attachment...

This paper aims to investigate the effect of Information Technology (IT) investment on firm performance in Malaysia. The data of this study were collected from 231 firms listed on Bursa Malaysia from 2010 to 2019. A dynamic model was built, and estimation was carried out by using the Generalized...

This paper aims to investigate the effect of Information Technology (IT) investment on firm performance in Malaysia. The data of this study were collected from 231 firms listed on Bursa Malaysia from 2010 to 2019. A dynamic model was built, and estimation was carried out by using the Generalized...

This paper examines the role of institutional investors foreign-owned firms and government-linked companies, in improving firm performance through the channel of IT investment decision. The data sample comprises information collected from the annual reports of 231 companies listed on Bursa...

The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders' agitation relating to the Economic, Environmental, and Social (EES) impacts of companies' operations. Business activities have...

The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have...

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

This study examines the relationship between Royal family members on the board of directors and firm performance of 573 publicly listed in the Saudi Stock Exchange (Tadawul) during 2007-2011 periods. This study utilizes two measurements of the firm performance: (1) Tobin's Q and (2) ROE. Using...