...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax...

...Noorul Azwin Binti Md Nasir; Muhammad Jahangir Ali; Kamran Ahmed Purpose This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve...

... by firms from year 2001 to 2011 but the level still needs to be improved. Malaysia Initial public offerings Risk disclosure Initial public offerings (henceforth, IPOs) such as those of Facebook in 2012 and Alibaba Group in 2014 have made headlines around the world mainly because...

... evidence on the role of corporate governance and earnings conservatism in Malaysia. H1. There is a positive relationship between earnings conservatism and the MCCG 2007 amendments. Our third hypothesis examines various audit committee characteristics and their effect on earnings...

... mandatory requirement of corporate social responsibility (CSR) reporting in Malaysia. Originality/value This study presents a rare empirical assessment of the trend of hidden values and use of IC information narratives in the context of a recession. The findings can benefit companies and regulators...

...Nik Nazli Nik Ahmad; Maliah Sulaiman Purpose – The purpose of this paper is to explore accounting students' perceived usefulness of case studies in Malaysia, which has a more passive learning environment, and if gender, prior academic performance and prior exposure to case studies influenced...

... can be contacted at: effiezal.wahab@gmail.com © Emerald Group Publishing Limited 2009 Investors Malaysia Auditor's fees Political systems Organizations In the past, institutional investors were seen as a mechanism to facilitate savings based on consistent earnings and stable...