60 research outputs found
Dysfunctional audit behavior among accounting undergraduates during industrial training : case of Halatuju 2 cohorts.
No full text
Early adoption of new standards among Malaysian public listed firms: organisational characteristics and the diffusion of innovation perspective
No full text
Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
No full textThe study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit committee.
Characteristics of audit committee being examined include
financial literacy, multiple directorships, independence of audit committee, and activeness of the committee. Good quality corporate reporting provides
credible information of company performance to users for economic decisions.
The quality of corporate reporting is determined based on the selection criteria
for the National Annual Corporate Report Award 2002. The sample consists of fifty-four companies with good annual reports and fifty-four companies
with poor annual reports. Using logistic regression, results show that only
multiple directorships of audit committee members is significantly related to
quality of reportin
Case of public reprimands
No full textThis paper examines the relationship between the contents of a report, the Statement of Corporate Governance, required to be included in the Annual Report of listed corporations, and the receipt of public reprimands. Since the formalization of good corporate governance in the Code, all listed companies are required by rule PN9 to include how they have applied the principles and the extent of compliance with best practice found in the Code. The paper is based on companies that received public reprimands in the first three quarters of 2005 and we compared the contents of the statement of corporate governance of a matched pair of companies which did not receive public reprimands to see if such statements differ between the two groups. We do not see any difference between the two groups.</jats:p
The regulation of accounting education in Malaysia:professionalisation of academia and academisation of the profession?
No full textHalal literacy among malaysian gen-y consumers
No full textThis paper reports on an exploratory study based on an internet survey of Malaysian consumers residing in Malaysia and abroad on their level of Halal literacy. Based on constructed levels of literacy the study finds that despite being digitally literate, respondents indicate varying levels of Halal literacy with respect to source of authority for legitimate Halal logo, the due process of Halal certification,recognition of genuine Halal logo and the regulatory framework of Halal certification in Malaysia. The varying levels of literacy on Halal suggests a literacy gap which needs to be addressed otherwise it could put Muslim consumers at risk of consuming food perceived as Halal when it is not necessarily so. (Disalin daripada artikel
- …
