Purpose: The study aims to identify a gap within the extant literature on the inadequacy of earlier extension of the theory of reasoned action (TRA) and theory of planned behavior (TPB) to accommodate the peculiarity of Muslims majority countries that experiencing poverty growth in modeling the...

Purpose: This study aims to validate the royalty rate measurement scale by using rigorous scale validation procedures. Design/methodology/approach: Evaluation of reliability and validity of the measures of royalty rate was performed through confirmatory factor analysis (CFA) using SPSS version...

Purpose: It is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission...

Purpose: This study aims to examine the association between the effectiveness of risk committee (RC) and firms’ performance in Malaysian context. It also explores whether political connection has an impact on the relationship. Design/methodology/approach: This study, using a principle...

The study presents theoretical and empirical examinations on importance of “National Context” when the restructuring of an underperforming National Oil Company (NOC) is modelled on another country's NOC that is perceived to have a good governance practice.The major objective of the study...

The rapidity in global adoption of International Financial Reporting Standard (IFRS) by more than 120 countries as at September 2011 indicates that harmonization and uniformity in financial reporting throughout the world is attainable. However, despite the opportunities that can be exploited...