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Articles 1 - 30 of 59
Full-Text Articles in Accounting
The Determinants Of Internal Audit Quality: The Mediating Effect Of Internal Auditors’ Competency, Liu Yanyan
The Determinants Of Internal Audit Quality: The Mediating Effect Of Internal Auditors’ Competency, Liu Yanyan
Student Works (2020-2029)
In the context of China’s evolving corporate governance landscape, internal audit (IA) functions are increasingly expected to enhance organizational accountability and risk control. However, many listed firms continue to face challenges in achieving consistently high-quality audit outcomes. This study investigates how four determinants-management support, support and acceptance by auditees, interdepartmental coordination, and external audit cooperation-influence internal audit quality (IAQ), with the internal auditors’ competency acting as a mediating mechanism, rather than conflating competence with audit effectiveness. Using a cross-sectional and quantitative research design, data were collected from 200 internal audit and audit-related professionals from Chinese A-share listed companies, including internal …
Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies, Zhu Yinquan
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 …
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 …
The Role Of Non-Governmental Organisations In Social Sustainability: The Case Of Maybank, Fatin Amirah Suhaimi
The Role Of Non-Governmental Organisations In Social Sustainability: The Case Of Maybank, Fatin Amirah Suhaimi
Student Works (2020-2029)
This study attempts to understand the roles of secondary stakeholders, namely the NGOs, in the dimensional perspective of social sustainability. It also investigates communication strategies evolved over the years by the NGOs in social sustainability and to the extent of which such communications are able to exert their influences on the banking industry in Malaysia. This is a case study concept and uses secondary data as a data collection. The qualitative content analysis is performed to validate a theoretical framework using data from Twitter and online news that is related to the subject of this study, which is the Malayan …
Examining Factors Influencing Behavioural Intention Of Managers In Fraudulent Financial Reporting: Evidence From Pakistan, Riaz Ahmed
Student Works (2020-2029)
The modern business world is substantially full of risks and challenges that the global crimes and illegal financial activities are growing rapidly. All the stakeholders such as the owners, shareholders, investors, and regulators have raised much concern over increasing number of corporate scandals. The growth of irregular accounting transactions, business scandals, and fraudulent financial reporting has developed a milieu of mistrust among the businesses and their stakeholders while making financial reporting decisions. It is essential to understand the fundamental factors related to unethical financial reporting intentions of corporate managers. This study aims to (1) examine the influence of managers� attitudes …
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
Ownership Structure, Corporate Governance And Earnings Management In China, Li Honglin
Ownership Structure, Corporate Governance And Earnings Management In China, Li Honglin
Student Works (2020-2029)
To address the inherent inefficiencies of state-owned enterprises (SOEs), China has adopted partial and gradual privatization reforms and a series of corporate governance reforms, such as introducing independent directors and audit committees, and reestablishing audit firms. These reforms have resulted in the emergence and rise of private-owned enterprises (POEs) and improved the management efficiency of SOEs in China. Driven by the stronger earnings management motivations of POEs and the potentially greater effect of corporate governance in POEs, this study is conducted to examine whether Chinese SOEs perform a lower level of earnings management than Chinese POEs and whether corporate governance …
The Influence Of Religion And State Ownership On Csr Disclosure Quality: A Case Of The Pharmaceutical Industry In China, Tian Tian
Student Works (2020-2029)
A growing amount of research has identified the importance of the institutional environment in determining the companies’ CSR disclosure (CSRD). This perspective suggests that companies in any society facing both formal and informal institutional constraints that they must follow to gain legitimacy. Hence, this research provides insights into the CSRD quality by considering the vital role of institutional constraints. Specifically, the primary purpose of this research is to investigate the influence of religion, representing an informal institution, on the CSRD quality. Additionally, the study identifies the effect of different religions on the CSRD quality. Further, the study also examines how …
The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective, Qi Yu Lan
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, …
The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance, Zhang Lan Jun
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 …
The Impact Of Institutional Factors And Ifrs On The Value Relevance Of Accounting Information: Evidence From Ah Shares, Zou Feng
Student Works (2020-2029)
The study investigates whether institutional factors affect the value relevance of accounting information of Chinese cross-listed firms during the years 2000 to 2013. It covers the last two sets of China's accounting standards – both the Accounting System for Business Enterprises (ASBE) released in 2001 and the revised version in 2006. Specifically, the study concentrates on whether the IFRS convergence is associated with the incremental improvement on the value relevance of accounting information, and how the institutional factors affect the value relevance of these cross-listed firms. It is now well established from various studies that IFRS convergence would improve the …
Aggregate Stock Liquidity Of Bursa Malaysia, Liew Ping Xin
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 …
Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi
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 …
Response To Exposure Draft On Bearer Plant: An Insight From Capture Theory, Yew Kuok Weng
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 …
The Effect Of Corporate Governance Mechanisms And Their Interactions On Earnings Quality, Nasrin Azar
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, …
Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin
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 …
Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar
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 …
Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah
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 …
The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman
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 …
Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz
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 …
Bank Efficiency In Selected Asean Countries : Does Size Matters?., Loh Han Chuen
Bank Efficiency In Selected Asean Countries : Does Size Matters?., Loh Han Chuen
Student Works (2010-2019)
This thesis focuses on assessing the bank efficiency and productivity in selected ASEAN countries to determine the relationship between the bank size and bank efficiency. By employing banks from 4 different developing countries in ASEAN countries, namely, Malaysia, Philippines, Thailand and Vietnam, a two-stage non-parametric technique incorporating non-discretionary variable is used in building the model. The data set obtained to fulfil this study is based on 74 banks located in the 4 different countries over the period of 2005 to 2009. Based on the input and output variables, a bank specific variable which is the bank size determined by the …
Government Ownership And Corporate Performance : A Comparative Analysis Of Malaysian And Singaporean Listed Companies., Nazrul Hisyam Ab Razak
Government Ownership And Corporate Performance : A Comparative Analysis Of Malaysian And Singaporean Listed Companies., Nazrul Hisyam Ab Razak
Student Works (2010-2019)
This study investigates whether government involvement in companies in the Malaysian and Singaporean business environments leads to better performance. The motivation to undertake this study –to compare the performance of GLCs with Non-GLCs – came from the idea that managers probably perform differently in the presence (or absence) of government involvement because of the different control mechanisms and incentives in place within these companies. Consequently, this study aims to determine whether government ownership of companies in Malaysia and Singapore leads to better company performance. The significance of this study is to examine how Malaysian GLCs can learn from a developed …
Equity Valuation Methods Of Analysts In Malaysia : A Study Of Financial Analyst Coverage Of Airasia Berhad 2007-2011., Intan Suraya Hashim
Equity Valuation Methods Of Analysts In Malaysia : A Study Of Financial Analyst Coverage Of Airasia Berhad 2007-2011., Intan Suraya Hashim
Student Works (2010-2019)
This study examined the valuation methods used by sell-side financial analysts to value AirAsiaBerhad’s (AirAsia) shares. Using content analysis methodology and a survey of analysts who were covering the share, earningsbased valuations appeared to be dominant when AirAsia reported a profit and asset-based valuations appeared to be dominant when AirAsia reported a loss. Our results suggested that the Price-to-Earnings (P/E) ratio is analysts’ preferred earnings-based valuation method. However, we could not conclusively identify their preferred asset-based valuation method. Our results also indicated that analysts changed valuation methods during their coverage of AirAsia’s shares, switching between earnings-based and asset-based valuations as …
Corporate Governance, Ownership Structures And Internet Financial Reporting In Malaysia., Yap Kiew Heong
Corporate Governance, Ownership Structures And Internet Financial Reporting In Malaysia., Yap Kiew Heong
Student Works (2010-2019)
This study looks at the Internet financial disclosure in light of transparency reform following the 1997 financial crisis. The researcher examined the relationship between corporate governance (CG) mechanisms, ownership structures, Internet visibility and the Internet financial reporting (IFR) of Malaysian listed companies. Second, the researcher sought the views of preparers regarding IFR practices. In the first phase of the study, the researcher examined the contents of listed companies’ Web sites by adapting the richer and more comprehensive disclosures/attributes index from FASB (2000). This study used agency theory and institutional theory to develop hypotheses on factors influencing IFR. Multiple regression analysis …
Factors Influencing The Adoption Of Risk Based Internal Auditing And Its Influence On Internal Auditor's Responsiveness To Risk Management Activities In The Malaysian Context., Hor Puey Wai
Student Works (2010-2019)
This research paper examines the impacts of company specific factors on the adoption of risk based auditing by the auditors as well as to establish whether these factors and risk based auditing influence IA‟s responsiveness to risk management activities of their organization. In total, 5 company specific factors are identified for this research and they are i) size of the organisation; ii) the industry which the organisation is in; iii) the sector ie. public or private sector within which the organisation belongs; iv) the extent of internationalisation of the organisation and v) listing status of the organisation. Convenience sampling method …
Budget Participation And Managerial Performance : The Role Of Organisational Fairness, Motivation And Organisational Cuture., Suria Zainuddin
Budget Participation And Managerial Performance : The Role Of Organisational Fairness, Motivation And Organisational Cuture., Suria Zainuddin
Student Works (2010-2019)
Abstract NA
The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson
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 …
Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar
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, …
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
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 …
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
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, …