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Asian Journal of Accounting Perspectives
ISSN 2672-7293 · Universiti Malaya · 440 artikel di indeks
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Artikel Jurnal
Review on the Role of Corporate Governance and Internal Control System on Firms’ Financial Performance
Research aim: This research analyses the systematic review of the literature (2015–2021) concerning corporate governance, internal control system, and their impact on financial performance. This study brings about several findings on the role of corporate governance mechanisms such as internal…
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Artikel Jurnal
The Impact of Hierarchy of Information and Ethical Predisposition on Aggressive Reporting
Research aim: The objective of this study is to examine whether ethical predisposition and hierarchy of information can explain the aggressive reporting by managers. Design/methodology/approach: A 3×2 between-subjects experiment manipulating the hierarchy of information (principle, principle +…
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Artikel Jurnal
Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?
Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was used to collect data from managers at public…
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Artikel Jurnal
Reliable Financial Statements: External Auditing System or Financial Statement Insurance?
Research Aim: This study reviews the literature to find whether financial statement insurance can be substituted for the current external auditing system. Design/ Methodology/ Approach: This article reviews how financial statement insurance (FSI) advances external audit independence, reduces audit…
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Artikel Jurnal
Sustainability reporting disclosure practices among Bangladeshi companies in line with Global Reporting Initiatives
Research aim: The core objective of this study is to identify the nature and extent of sustainability reporting disclosure practices among Bangladeshi listed companies, in line with global reporting initiatives (GRI). Design/Methodology/Approach: The content analysis method is used in this study to…
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Artikel Jurnal
Shariah disclosure expectation gap between Shariah practitioners and Islamic banks’ customers in Malaysia
Research aim: The aim of this study is to examine the possibility of a gap in perception between Shariah practitioners and customers of Islamic banks on the importance of Shariah disclosure by Islamic banks. Design/ Methodology: Questionnaires were distributed to Shariah practitioners, consisting…
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Artikel Jurnal
Financial risk attitudes, demographic profiles, and behavioural traits: Do they interrelate?
Research aim: The paper addressed two objectives: examining the differences in behavioural traits with regard to risk attitudes, and explore the differences in financial risk attitudes with regard to demographic profiles of Malaysian investors. Design/ Methodology/ Approach: Using the t-test and…
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Artikel Jurnal
Ensuring auditor independence: The case for small and medium practices in Malaysia
Research aim: The study aims to examine small and medium audit firms’ compliance with the independence requirements as stipulated in the International Standard on Quality Control 1 (ISQC 1) in Malaysia. Design/ Methodology/ Approach: This study is qualitative in nature. It uses semi-structured…