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Full-Text Articles in Accounting

Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies, Zhu Yinquan Mar 2026

Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies, Zhu Yinquan

Student Works (2020-2029)

This thesis examines the relationship between Environmental, Social, and Governance (ESG) performance and financing constraints, placing particular emphasis on the moderating role of institutional investors in listed Chinese firms. Drawing on information asymmetry theory, the study argues that ESG performance can reduce financing constrains by narrowing informational discrepancies between firms and external capital providers. While prior research has largely focused on the direct effects of ESG on financing, limited attention has been given to the ways in which institutional investors who are both major users of ESG information and active participants in corporate governance shape this relationship. China’s capital market …

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Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi Feb 2026

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi

Student Works (2020-2029)

This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …

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Moderating Role Of Gender Diversity Over The Nexus Between Board Characteristics And Earnings Management In Malaysia, Tonoy Roy Feb 2021

Moderating Role Of Gender Diversity Over The Nexus Between Board Characteristics And Earnings Management In Malaysia, Tonoy Roy

Student Works (2020-2029)

In a large number of studies, it has been found that accounting manipulation is more prone to exist among the financially distressed companies. The manipulation moves were taken by the top management to portray a rosy picture of the firm

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The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective, Qi Yu Lan Jan 2021

The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective, Qi Yu Lan

Student Works (2020-2029)

The purpose of this study is to examine the factors that affect the adoption of electronic invoice and in return the consequences of these factors on tax compliance process efficiency of companies in China. A questionnaire survey was distributed to 276 users who adopted electronic invoice and partial least squares regression was used to analyze the data. This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoice. Furthermore, we also found that the adoption of electronic invoice have a positive impact on the efficiency of the tax compliance process. Moreover, …

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The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance, Zhang Lan Jun Jan 2021

The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance, Zhang Lan Jun

Student Works (2020-2029)

This study examines the relationship between enterprise risk management, firm performance, and the moderating role of ownership concentration and foreign ownership on the relationship between enterprise risk management and enterprise performance. The study uses 6015 listed firms in the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE) from 2016 to 2018. The results indicate that enterprise risk management significantly influences both short-term and long-term firm performance based on multiple regression and panel data analysis. The study also found that ownership concentration positively moderates the relationship between enterprise risk management and both short-term and long-term firm performance. However, foreign …

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Aggregate Stock Liquidity Of Bursa Malaysia, Liew Ping Xin Dec 2020

Aggregate Stock Liquidity Of Bursa Malaysia, Liew Ping Xin

Student Works (2020-2029)

Liquidity plays a crucial role in the functioning of secondary stock markets. However, little is known about the liquidity condition and how trading activities of different investor groups affect liquidity in the Malaysian stock exchange. This thesis focuses on three aspects of Malaysian stock market liquidity, namely, aggregate liquidity in the context of foreign equity flows, higher-order statistical moments of liquidity in the context of proprietary day trading, and, the liquidity connectedness of stock, bond, money and foreign exchange markets. First, this thesis examines the impact of gross foreign equity inflows on aggregate liquidity in a Vector Autoregression framework using …

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Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi Dec 2020

Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi

Student Works (2020-2029)

Prudent financial management is a critical factor to achieve better financial well-being. The failure of many individuals in managing their finances, resulting in bankruptcy, distress and divorce. Recognizing the importance of financial management practices as a roadmap towards future financial well-being, a study on young and newly married couples is imperative. This study intends to attain a profound understanding of financial management practices among urban Malays young couples. This study also deliberates the understanding of these couples on financial well-being. It takes the phenomenological approach and analyses qualitative data collected through a series of in-depth interviews. The interviews explore the …

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Response To Exposure Draft On Bearer Plant: An Insight From Capture Theory, Yew Kuok Weng Oct 2020

Response To Exposure Draft On Bearer Plant: An Insight From Capture Theory, Yew Kuok Weng

Student Works (2020-2029)

Despite of steady progress in global convergence of accounting standards, certain International Accounting Standards (IAS) or International Financial Reporting Standard (IFRS) remain controversial and in need of major overhaul. IAS 41, Agriculture is one of the accounting standards for specialised industry where universal acceptance has not been gained among the stakeholders across the world. Particularly, the stakeholders connected to agricultural sector often express strong criticism towards the IAS 41, but little attention has been given to them by the international accounting standard setter. The long-waited revision of IAS 41 only took place after 14 years since the issuance of IAS …

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The Effect Of Corporate Governance Mechanisms And Their Interactions On Earnings Quality, Nasrin Azar Sep 2020

The Effect Of Corporate Governance Mechanisms And Their Interactions On Earnings Quality, Nasrin Azar

Student Works (2020-2029)

Corporate governance (CG) mechanisms play an essential role in improving financial reporting quality, especially earnings quality. Due to corporate failures around the world, there has been a renewed interest in the effect of CG on earnings quality. The primary objectives of this thesis are to (1) investigate the impact of CG characteristics on earnings quality, and (2) examine whether the interactions between CG mechanisms influence earnings quality. Based on the agency and resource dependence theories, this study develops and examines ten main hypotheses (23 sub-hypotheses) to achieve these objectives. This study identifies CG mechanisms such as the board of directors, …

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Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin Jul 2020

Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin

Student Works (2020-2029)

The objective of the study is to explore the factors effecting the implementation of Data Analytics in Audit process and the impact of those factors on Audit Quality. Two stages of study were performed to achieve the objective of the study, First, this study analysed response letters on the use of Data Analytics (DA) in external auditing submitted by stakeholders of audit services to the International Auditing and Assurance Standards Board (IAASB)’s Data Analytics Working Group (DAWG). Using the Modified IT Audit Model as a framework, this study performs a directed content analysis on all 50 response letters sent to …

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Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar Jun 2020

Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar

Student Works (2020-2029)

The study explored fraudulent practices in the Nigerian public sector. This research aims to (1) explore conditions affecting fraudulent practices in Bauchi State, Nigeria. The study also aimed to (2) identify the challenges faced in preventing fraudulent behavior among Nigerian public employees. Most of the previous accounting studies on fraudulent practices focused on fraud prevention. Yet, accounting research so far considering various factors such as corporate governance, auditing, forensic audit, financial reporting regulation for fraud prevention and detection. To understand the conditions affecting fraudulent practices and the challenges faced in preventing fraud in the Nigerian public sector, a qualitative approach …

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Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah Feb 2020

Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah

Student Works (2020-2029)

A review of the extant literature established that the Islamic financial services industry (IFSI) needs to sustain its growth momentum. This is due to the downfall of the world’s largest banks in 2008, which has shaken the global financial industry. Besides, external challenges emerging in the global financial industry have affected the performance of Islamic banks in Malaysia. To overcome such problems, existing reports and several authors have suggested that Islamic banks should get involved in corporate social responsibility (CSR) activities and disclose such activities in the annual reports. It is argued that corporate social responsibility disclosure (CSRD) can increase …

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The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman Jan 2020

The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman

Student Works (2020-2029)

Tax non-compliance is an act of disobeying the tax laws provided by the legislation either intentionally or unintentionally. The objective of this study is to examine the relationship of four independent variables; tax knowledge, ethics, government quality and change in government to the dependent variable; tax non-compliance. The research framework of this study is developed based on five variables and employed theory of planned behavior. Four hypotheses are tested based on the research framework. The research instrument of this study is structured questionnaire. The questionnaires are distributed to taxpayers in Klang Valley. A total of 415 samples were collected from …

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Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz Jan 2020

Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz

Student Works (2020-2029)

Hubungan di antara masjid dan ekonomi amat berkait rapat mengambil kira sebahagian fungsi asalnya sebagai pusat perkembangan ekonomi masyarakat Islam. Namun begitu kebergantungan institusi masjid kepada sumber pendapatan tradisi mengakibatkan institusi masjid tidak mampu melaksanakan fungsinya secara menyeluruh. Oleh yang demikian, penjanaan ekonomi masjid menerusi aktiviti perniagaan merupakan alternatif terbaik dalam memastikan kelestarian sumber pendapatannya. Justeru kajian ini bertujuan untuk menganalisis sumber pendapatan, aktiviti serta faktor kejayaan perniagaan masjid-masjid kariah di Wilayah Persekutuan Kuala Lumpur (WPKL). Dalam kajian ini, data-data penyata kewangan tahunan rasmi selama tiga tahun (2014-2016) bagi dua belas buah masjid yang mewakili enam buah pusat pentadbiran zon …

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The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson Sep 2010

The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson

Student Works (2010-2019)

The objective of the study is to investigate the relationship between audit committee expertise and financial reporting quality. Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism.  Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the …

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Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng Jan 2010

Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng

Student Works (2010-2019)

Construction contractors are continuingly searching for ways of eliminating waste and increasing profit with the continuous decline in profit margins and increased competition in construction projects. Although numerous approaches have been developed to improve efficiency and effectiveness of construction processes, lean construction techniques offer the promise to minimize, if not completely eliminate, non value‐adding work. Lean Construction is a philosophy based on the concepts of Lean Manufacturing. It is about managing and improving the construction process by eliminating waste and increasing profit to deliver what the customer needs. Although construction organization have integrate some form of Lean System in day …

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Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei Jan 2010

Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei

Student Works (2010-2019)

Nowadays firms are experiencing a constant changing business context. Accurate costing information is crucial for any firms to survive and stay competitive. However, traditional volume based costing systems are subjected to many criticisms due to the failure to provide firms with a reliable, accurate and timely costing information. Activity-Based Costing (ABC) was introduced by Cooper and Kaplan (1988) to address the shortcomings of the traditional costing systems, and it is more suitable to assist management in strategy formulation, implementation and evaluation in today‟s advanced business environment. Motivated by the benefits of ABC, a number of researchers have conducted various studies …

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The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim Jan 2010

The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim

Student Works (2010-2019)

The Malaysian Ministry of Education planned to integrate computerised accounting system into students‟ learning process in future. The decision by the Ministry gave a sign to all accounting teachers in secondary schools that they have to be prepared to teach and include computerised accounting system as part of the accounting curriculum soon. For this reason, there is an urgent need to understand and explore the technology acceptance among accounting teachers. The purpose of the study was generally to assess the acceptance level of secondary accounting teachers towards the implementation of computerised accounting system in Malaysia. Based on Technology Acceptance Model, …

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Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar Jan 2010

Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar

Student Works (2010-2019)

Managers of financial management responsibility center (PTj) secondary schools are faced with challenges, especially in determining the efficiency and effectiveness of financial management of government financial allocation. The purpose of this study is to review the implementation of financial management of PTj secondary schools in Malaysia based on PTj reports, studies and past literature and issues raised. The objective of the study is to review the PTj secondary schools based on information regarding financial resources, level of clarity of principals, and level of principals‟ autonomy to make financial decisions and control the level of school financial management process. In addition, …

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Corporate Social Responsibility Reporting Of Firms Listed On The Klse : Empirical Evidence, Zarina Zakaria Jan 2002

Corporate Social Responsibility Reporting Of Firms Listed On The Klse : Empirical Evidence, Zarina Zakaria

Student Works (2000-2009)

This study reports on the results of a study on social responsibility reporting practices of 257 listed companies on the Kuala Lumpur Stock Exchange. In addition or providing an up-to-0ate description of such practices, this study also examines some new potential determinants of corporate social responsibility reporting practices, namely the type of audit firm and financial leverage. It replicates a recent New Zealand study (Hackston and Milne, 1996). Makes improvement on other studies in Malaysia by measuring the amount of disclosures as a continuous variables using number of sentences, page measurement and derived page measurement. Consistent with Hackston and Milne …

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Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad Jan 2002

Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad

Student Works (2000-2009)

Peranan pelaburan langsung asing (FDI) sebagai pemangkin kepada pertumbuhan ekonomi Malaysia tidak dapat dinafikan semenjak dari tiga dekad yang lepas. Ia telah memberi banyak sumbangan dan faedah kepada pembangunan negara Malaysia. Malah FDI turut menjadi satu fenomena ekonomi yang penting terutamanya di era globalisasi. Menyedari hakikat ini, kajian yang dilakukan adalah bertujuan untuk melihat kesan­kesan yang dihasilkan oleh kemasukan FDI di Malaysia secara ekonometrik. Kajian selama tiga dekad ini (1970-2000) lebih menumpukan ke atas kesan-kesan kemasukan FDI melalui 3 saluran utama seperti sektor benar (pelaburan swasta, penggunaan swasta, eksport dan import), sektor kewangan dan output pengeluaran. Di samping itu, faktor­faktor …

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Persistence Of Profits : Intra-And Inter-Sector Comparisons, Liew Toh Peng Jan 2002

Persistence Of Profits : Intra-And Inter-Sector Comparisons, Liew Toh Peng

Student Works (2000-2009)

The dynamics of the competition in a market economy is expected to function continuously to eliminate the profit differentials among different firms or industries in the· long run. The persistence of profit rates differentials was estimated with an autoregressive model for a sample of firms listed in 9 sectors of the Main Board of Kuala Lumpur Stock Exchange (KLSE). We applied the methodology proposed by lm et al. ( I 997) to test for the persistence of profits in a panel data structure. A few specifications were considered and the autoregressive model without a lagged difference term was the best …

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Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur Jan 2002

Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur

Student Works (2000-2009)

Environment information needs to be disclosed if the information is relevant to the decision making process. The majority of the information was reported on voluntary basis, as there were no accounting standard to guide companies in reporting this information. This study investigates the firms characteristics and environmental disclosure practices of the public listed companies. Environmental information in the annual report is measured using content analysis based on quality and quantity and type of environmental information reported. This comprehensive measurement scheme is used in order to get a complete picture of the environmental information as reported in annual reports. The results …

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An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity, Sarjo Jah Jan 2002

An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity, Sarjo Jah

Student Works (2000-2009)

The objective of this study is to empirically investigate the relationship between audit committees effectiveness and internal auditors' professional objectivity. The study attempts to determine whether or not audit committees effectiveness enhances the professional objectivity and independence of internal auditors. A mail questionnaire, which was used to collect data, was sent to internal auditors as well as audit committee chairmen. The data collected had been analysed using a parametric t-test. The findings of the study showed that there is a positive relationship between audit committee effectiveness and internal auditors professional objectivity. This study adds to existing local literature on audit …

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An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan Jan 2002

An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan

Student Works (2000-2009)

This study provides empirical evidence on the relationship between audit committee effectiveness and professional objectivity of internal auditors in the Malaysian banking industry. There was no prior study done on this relationship. Although many studies had been done on the audit committee effectiveness in Malaysia and on the internal auditor's objectivity in overseas, no study is yet to be done on the relationship between an effective audit committee and the professional objectivity of internal auditors. Therefore, this study fills such gap. Many official organizations and bodies internationally as well as in Malaysia have proposed an important role for audit committee …

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Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim Jan 2002

Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim

Student Works (2000-2009)

Traditionally, the internal auditing approach has been very procedures or process driven. Lately, however, there is greater emphasis on the risk-driven approach in an attempt to achieve greater effectiveness and efficiency in internal auditing. This new approach which is risk-driven is called Risk Based Auditing. A risk­based audit focuses on the organization's business risks, that is, risks which can affect a company's profitability and which hold the key to its survival. To analyze this risk, the internal auditor has to look into the working of the company to understand how it operates, and the short and long term business risks …

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Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K. Jan 2002

Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K.

Student Works (2000-2009)

Cash flow is a critical business solvency measure. The mandatory disclosures on cash flow statements do not provide all the necessary information to evaluate an entity's performance, liquidity and solvency. No prior studies so far, have thoroughly discussed the merits of providing additional information and relating it to firm specific variables. This study has two purposes. The first purpose is to provide empirical evidence on direct and indirect method of presenting operating cash flows. The second part of the study provides empirical evidence on the voluntary disclosure practices of Malaysian companies as encouraged by MASS 5 and relating it to …

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Income Tax Preparation System, Seng Lip Ku Feb 2001

Income Tax Preparation System, Seng Lip Ku

Student Works (2000-2009)

Final year thesis is one of major requirements to fulfill Bachelor Degree in Computer Science at University Malaya, We need to develop a system alone or in one group from beginning stage of literature survey until the system was delivered. I had been chosen to develop a system so call income tax preparation system, which require assisting taxpayers to prepare the return forms and furnish estimate of the tax payable for the year of assessment. At the same time calculate tax to be pay to Lembaga Hasil Dalam Negeri Malaysia (LHDN) by monthly payments. The system will be developed for …

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The Impact Of Service Charge On The Performance Of Unit Trust Funds In Malaysia, Hwei Juin Tan Jan 2001

The Impact Of Service Charge On The Performance Of Unit Trust Funds In Malaysia, Hwei Juin Tan

Student Works (2000-2009)

In Malaysia, Unit Trust fund investors are subjected to different types of fees and expenses. However, many investors are not aware of such fees. This study concluded that unit trust funds on average would be able to outperform the KLCI during the bear market. Nevertheless, when the front load that funds charged are taken into account, the excess return was completely eliminated and some funs even ended with under-performance. Furthermore, this study also found that the fee an investor pays as front-end load does not constitute all the investment cost as assumed by most investors. It is therefore important that …

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Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini Jan 2001

Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini

Student Works (2000-2009)

Sistem tuntutan kewangan bagi staff di fakulti Sains Komputer dan teknologi maklumat merupakan satu slstem yang bersandarkan aplikasi Intranet. Objektif daripada projek ini adalah untuk mengurangkan masa bagi proses penerimaan wang yang dituntut oleh kakitangan, meningkatkan cara yang konservatif dalam memohon tuntutan kewangan dan mengurangkan penggunaan kertas, Dalam proposal ini juga dicadangkan beberapa rekabentuk untuk memudahkan lagi pemahaman pembaca.

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