... literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement. Findings The finding...

... As a case study, one public university in Malaysia was selected, and 740 complaints were examined over a four-year period. Two methods of data collection, namely, document analysis and interviews, were used. Findings This study found no internal controls established to oversee the complaints that were...

... control literature, particularly in developing markets such as Malaysia. It contains examinations of various internal documents that are generally difficult to be accessed by researchers for the publication in an academic journal. Inventories are goods that a business keeps for resale purposes. More...

...-owned shareholdings with a high standing in the society and politically connected people, it is unlikely that a whistle will be blown against fraudulent activities in these companies. Furthermore, the act that protects the whistleblower in Malaysia still has many shortcomings and is below international...

...), hence preventing bias and wrong conclusions because of inaccurate evidence (Bowen, 2009). It also enhances the validity and reliability of the results. Case study Malaysia Internal control Inventory management COSO Framework Stock control Inventory or stock is one of the most important...

...-observations from 2007 to 2014 of Malaysian Top 100 firms listed on Bursa Malaysia is used to examine the relationship between real earnings management (REM) and the religious ethical values of Muslim top leadership of the firms. Findings The study provides evidence that there was no significant...

...Nurul Nazlia Jamil Purpose This study aims to examine the economic role of politics on corporate governance reforms in one of emerging market, namely, Malaysia. Design/methodology/approach The paper is based upon a literature review analysis. Findings The Malaysian economic, political...

...Umar A. Oseni; Abu Umar Faruq Ahmad Purpose – The paper aims to examine significant developments in the institutional framework for dispute resolution in the Islamic finance industry in Malaysia. Malaysia, as part of its efforts to consolidate its enviable Islamic finance industry, has...

... approach. Findings – The disdain over the use of capital controls by emerging economies such as Malaysia in the 1997 AFC by multilateral agencies like the International Monetary Fund (IMF) since then and particularly after the 2008 GFC and the 2011/2012 European financial crisis (EFC) has been...

... involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative...

...Rokiah Kadir; Suriyani Muhamad Purpose This paper aims to gauge the issue of insider trading in Malaysia by assessing some selected statutory provisions under the relevant law and examining the issues of enforcement and prosecution. Design/methodology/approach The paper analyses relevant...

...Shahla Ali; Felicia Lee Purpose The purpose of this paper is to examine the impact of recent civil justice reforms in five jurisdictions including Singapore, Malaysia, Hong Kong, the UK and Canada on the resolution of civil and commercial disputes. Design/methodology/approach The study...

...Mohammad Rizal Salim; Teh Tai Yong Purpose The purpose of this paper is to examine the recent codification of the duties of nominee directors in Malaysia. Design/methodology/approach Comparative law and legal theory. Findings The paper finds that the Malaysian approach to the duties...