...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...

... to them reveal the total risk, or the risk involved in the implementation of the firm’s strategy. The lack of studies conducted on the impact of the disclosure of risk factors on IPO performance in Malaysia motivates this study. This study adopts the approach of Abdou and Dicle (2007) to examine...

... evidence on the role of corporate governance and earnings conservatism in Malaysia. Based on the resource dependency theory, Cohen et al. (2008) argue that non-accounting expertise can significantly improve the effectiveness of an audit committee, as they can assess business risks...

... 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 LTAT is the next largest institutional investor which was established in August 1972 by an act of Parliament. LTAT serves as a superannuation fund for the Armed Forces of Malaysia [5] . Similar to EPF, its...