Items where Division is "Accounting Research Institute (ARI)" and Year is 2021

Disclosure of accountability practices on websites of Malaysian city councils / Dayang Hafiza Abang Ahmad, Corina Joseph and Roshima Said. (2021) Management & Accounting Review (MAR), 20 (1): 5. pp. 85-112. ISSN 2550-1895

Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 8. pp. 179-208. ISSN 2550-1895

Interactional fairness as a mediator between merit-based pay management and organizational commitment / Mohd Ridwan Abd Razak and Enah Ali. (2021) Asia-Pasific Management Accounting Journal, 16 (1). pp. 93-104. ISSN 1675-3194

Cryptocurrencies and finance theories / Abdul Quddoos Abdul Basith, Mohammed M Elgammal and Bana Abuzayed. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 51. pp. 315-365. ISSN (eISSN):2550-1631

The influence of fraud prevention mechanisms on fraud awareness in the federal ministries in Malaysia / Noorfarhana Wahiza Abdul Latif … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 30. pp. 191-220. ISSN 2550-1631

Technology acceptance of financial technology (fintech) for payment services among employed fresh graduates / Shamsurin Ahmad, Sharina Tajul Urus and Sharifah Nazatul Faiza Syed Mustapha Nazri. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 32. pp. 27-58. ISSN (eISSN):2550-1631

Do the attributes of audit committee explain non-performing loans? evidence from an emerging economy / Arifa Akter … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 31. pp. 327-357. ISSN 2550-1631

The impact of financial structure towards performance of non-financial companies listed on amman stock exchange / Laith Fouad Alshouha … [et al.]. (2021) Management & Accounting Review (MAR), 20 (1): 4. pp. 61-84. ISSN 2550-1895

The impact of the quality of integrated reporting disclosure on corporate reputation / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 18. pp. 85-102. ISSN 2550-1631

Political intervention, corporate governance, earnings management, and firm performance among Malaysian firms / Nurul Azlin Azmi. (2021) PhD thesis, thesis, Universiti Teknologi MARA.

Measuring financial inclusion in developing economies: a multidimensional index / Nur Amirah Borhan, Ruhaini Muda and Saadiah Mohamad. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 26. pp. 237-262. ISSN 2550-1631

Impact of priority sector lending on financial profitability: segment wise panel data analysis of Indian banks / Rajesh Desai. (2021) Management & Accounting Review (MAR), 20 (1): 2. pp. 19-38. ISSN 2550-1895

Corporate governance disclosure and earnings quality: study on companies listed on the ASEAN star financial times stock exchange (FTSE) / Robick Faliana and Wiwik Utami. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 26. pp. 207-232. ISSN (eISSN):2550-1631

The determinants of sukuk issuance: evidence from top sukuk issuing countries / Mohamad Nizam Jaafar …[et al.]. (2021) Asia-Pasific Management Accounting Journal, 16 (1). pp. 21-34. ISSN 1675-3194

Trends of board diversity: who sits in a boardroom? / Syaiful Baharee Jaafar and Mohd Mohid Rahmat. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 30. pp. 129-158. ISSN (eISSN):2550-1631

Unparalleled volatility in sector-wise return in the chittagong stock exchange: a covid-19 perspective / Nusrat Jahan and Mohammad Nayeem Abdullah. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 29. pp. 55-83. ISSN 2550-1631

The effectiveness of the financial intelligence unit in Maldives in combating money laundering / Ahmed Jaleel … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 27. pp. 409-435. ISSN 2550-1631

Managing and reporting of shari’ah non-compliant income in Malaysian Islamic banks / Norhanizah Johari. (2021) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 3. pp. 59-83. ISSN 2550-1895

The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia / Lufti Juliana …[et al.]. (2021) Management & Accounting Review (MAR), 20 (1): 7. pp. 139-154. ISSN 2550-1895

Antecedents of customer loyalty towards private commercial banks in Bangladesh / Md Wasiul Karim and Mohammad Abdul Matin Chowdhury. (2021) Management & Accounting Review (MAR), 20 (2): 2. pp. 35-57. ISSN 2550-1895

Determinants of dividend policy in Sri Lanka: the panel data analysis / Lingesiya Kengatharan. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 25. pp. 289-313. ISSN (eISSN):2550-1631

Corporate governance characteristics and financial performance: evidence from Islamic banks in Malaysia / Mohd Danial Afiq Khamar Tazilah … [et al.]. (2021) Management & Accounting Review (MAR), 20 (1): 3. pp. 39-60. ISSN 2550-1895

Does real earnings management explain cost of debt? evidence from an emerging economy / Nguyen Vinh Khuong, Nguyen Thanh Liem and Bui Thi Ngan Dung. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 16. pp. 221-236. ISSN 2550-1631

The effect of performance and corporate governance to risk disclosure among listed companies in Malaysia / Ag Kaifah Riyard Kiflee and Mohd Noor Azli Ali Khan. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (1). pp. 119-161. ISSN 1675-3194

Accounting information systems in Indonesia: a case study / Poni Sukaesih Kurniati and Suryanto. (2021) Management & Accounting Review (MAR), 20 (2): 5. pp. 117-135. ISSN 2550-1895

Accountability in SME Islamic entrepreneurship during the Covid-19 pandemic / Rohmawati Kusumaningtias … [et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 7. pp. 161-178. ISSN 2550-1895

Consequences of mergers and acquisitions on firm performance: a sector-level study of public listed companies in China / Char-Lee Lok …[et al.]. (2021) Management & Accounting Review (MAR), 20 (1): 6. pp. 113-138. ISSN 2550-1895

Do fund size, style, and rating explain performance? / Jacob M Ongaki. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 26. pp. 1-26. ISSN (eISSN):2550-1631

Perception of the control ability principle and its consequences for budgetary control / Ryota Machida and Tomoki Oshika. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 23. pp. 359-381. ISSN 2550-1631

Usefulness of management accounting information in decision making among SMEs: the moderating role of cloud computing / Ruhanita Maelah, Mohammed Fadhil Farhan Al Lami and Gheyath Ghassan. (2021) Asia-Pasific Management Accounting Journal, 16 (1). pp. 59-92. ISSN 1675-3194

Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 9. pp. 209-229. ISSN 2550-1895

Regulatory capital is a panacea for efficiency, credit growth and reducing non-performing loans in commercial banks / Amina Malik …[et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 23. pp. 265-287. ISSN (eISSN):2550-1631

Personality traits and entrepreneurial intention: mediating effect of educational support in public higher education / Mazlina Mamat ...[et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 19. pp. 159-177. ISSN (eISSN):2550-1631

Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 21. pp. 305-325. ISSN 2550-1631

Corporate governance and operational risk disclosure: evidence from shariah-compliant companies in Malaysia / Nurhafiza Mohammad … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 23. pp. 31-53. ISSN 2550-1631

Product abundance, product delivery and price of product as determinants of online business profit performance / Syaza Fahzlin Mohd Fahrughazi and Amrizah Kamaluddin. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 17. pp. 391-407. ISSN (eISSN):2550-1631

Institutional isomorphism on environmental reporting practices in Malaysian local governments / Che Ku Hisam Che Ku Kassim …[et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 1. pp. 1-34. ISSN 2550-1895

The role of governance, financial development and globalisation nexus towards foreign direct investment inflows: a response to the level of income groups / Marhamah Mohd Rafidi. (2021) PhD thesis, thesis, Universiti Teknologi MARA.

The influences of related party transactions and monitoring mechanisms on earnings management and company's performance in Malaysia / Mohd Taufik Mohd Suffian. (2021) PhD thesis, thesis, Universiti Teknologi MARA.

Factors affecting awareness of phishing among Generation Y / Nur Farhana Mohd Zaharon, Mazurina Mohd Ali and Suhaily Hasnan. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 36. pp. 410-444. ISSN (eISSN):2550-1631

Do capital market training, online facilities and social environment matter in investment decision / Yuni Nustini … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 41. pp. 263-404. ISSN 2550-1631

Adoption of international financial reporting standards (IFRS) and financial performance of deposit money banks in Nigeria / Adeduro Adesola Ogunmakin, Bamikole Samson Fajuyagbe and Micah Juwon Akinleye. (2021) Management & Accounting Review (MAR), 20 (1): 8. pp. 155-176. ISSN 2550-1895

Adoption of balanced scorecard and non-financial performance of tertiary institutions in Nigeria / Oyerogba Ezekiel Oluwagbemiga and Adekola Omotayo Ajibike. (2021) Management & Accounting Review (MAR), 20 (1): 9. pp. 177-214. ISSN 2550-1895

A conceptual framework for bounded rationality in bank officers’ credit decision for SME lending in Malaysia / Nigel Kollin Ondolos, Jasman Tuyon and Rozita Uji Mohammed. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 31. pp. 159-189. ISSN 2550-1631

Marketing tourism in the digital era and determinants of success factors influencing tourist destinations preferences / Mbarek Rahmoun and Yasser Baeshen. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (1). pp. 163-181. ISSN 1675-3194

Strategic management accounting tools as a ‘package’: a case study / Hiruni Rathwatta and Tharusha Gooneratne. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 35. pp. 59-63. ISSN (eISSN):2550-1631

What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 25. pp. 383-407. ISSN 2550-1631

Financial cost, salary and the impact towards coronary heart disease in Selangor / Mohamad Hafiz Rosli …[et al.]. (2021) Management & Accounting Review (MAR), 20 (1): 1. pp. 1-19. ISSN 2550-1895

Perception of the controllability principle and its consequences for budgetary control / Ryota Machida and Tomoki Oshika. (2021) Asian-Pacific Management Accounting Journal, 16 (3): 14. pp. 359-381. ISSN 2550-1631

The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia / Soliha Sanusi … [et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 6. pp. 137-160. ISSN 2550-1895

The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 33. pp. 95-127. ISSN (eISSN):2550-1631

Implementation of target costing in the Saudi Arabian food and beverages industry: the mediating role of supply chain management / Hussein Hussein Hamood Sharaf-Addin. (2021) Management & Accounting Review (MAR), 20 (2): 4. pp. 85-115. ISSN 2550-1895

Effects of professional skepticism, competency and workload compression on the ability to detect possible fraud among government auditors / Mochammad Solichin … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 26. pp. 133-158. ISSN 2550-1631

Financial and economic factors affecting foreign direct investment - a panel estimation study of the ASEAN-5 countries / Geetha Subramaniam … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 29. pp. 103-131. ISSN 2550-1631

The dynamic link between financial development, trade openness and foreign direct investment: empirical evidence from Ethiopia / Mekuanent Tesega. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 28. pp. 179-206. ISSN (eISSN):2550-1631

Interruptive time series analysis of GST upon non-performing non-housing property loans: case study from Malaysia / Tham Kuen-Wei, Rosli Said and Yasmin Mohd Adnan. (2021) Asia-Pasific Management Accounting Journal, 16 (1). pp. 35-58. ISSN 1675-3194

The impact of internal control on performance of small and medium-sized enterprises in an emerging economy / Nguyen To Tam and Le Anh Tuan. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 23. pp. 367-389. ISSN (eISSN):2550-1631

The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 32. pp. 232-264. ISSN (eISSN):2550-1631

Does the equity market reward “superior” management earnings forecast? Evidence from the U.S. quarterly earnings guidance / Tina Wang. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 30. pp. 1-30. ISSN 2550-1631