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

A

Abang Ahmad, Dayang Hafiza and Joseph, Corina and Said, Roshima (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

Abd Rahman, Muhd Fauzi and Salam, Mursal and Syed Yusuf, Sharifah Norzehan and Mastuki, Nor'azam and Lokman, Norziana and Yaacob, Nathrah and Abdullah, Siti Mariam Melissa (2021) 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

Abd Razak, Mohd Ridwan and Ali, Enah (2021) 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

Abdul Basith, Abdul Quddoos and Abuzayed, Bana and M Elgammal, Mohammed (2021) 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

Abdul Latif, Noorfarhana Wahiza and Hasnan, Suhaily and Mohamed Hussain, Alfiatul Rohmah and Mohd Ali, Mazurina (2021) 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

Ahmad, Shamsurin and Tajul Urus, Sharina and Syed Mustapha Nazri, Sharifah Nazatul Faiza (2021) 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

Akter, Arifa and Hossain, Mohammad Kamal and Alam, Mohammad Jahangir and Islam, Md. Shajul (2021) 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

Alshouha, Laith Fouad and Mokhtar, Mohd Zulkifli and Nik Mohd Rashid, Nik Mohd Norfadzilah and Wan Ismail, Wan Nur Syahida (2021) 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

Amirrudin, Mira Susanti and Abdullah, Mazni and Saleh, Zakiah (2021) 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

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

B

Borhan, Nur Amirah and Muda, Ruhaini and Mohamad, Saadiah (2021) 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

D

Desai, Rajesh (2021) 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

F

Faliana, Robick and Utami, Wiwik (2021) 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

J

Jaafar, Mohamad Nizam and Muhamat, Amirul Afif and Abdul Karim, Norzita and Basri, Mohd Faizal and Hasmadi, Amer Alir (2021) 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

Jaafar, Syaiful Baharee and Rahmat, Mohd Mohid (2021) 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

Jahan, Nusrat and Abdullah, Mohammad Nayeem (2021) 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

Jaleel, Ahmed and Syed Mustapha Nazri, Sharifah Nazatul Faiza and Zolkaflil, Salwa and Omar, Normah and Shafie, Nur Aima (2021) 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

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

Joseph, Corina and Utami, Intiyas and Madi, Nero and Rahmat, Mariam and Tunga Janang, Jennifer and Omar, Normah (2021) 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

Juliana, Lufti and Johari, Razana Juhaida and Said, Jamaliah and Wondabio, Ludovicus Sensi (2021) 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

K

Karim, Md Wasiul and Chowdhury, Mohammad Abdul Matin (2021) 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

Kengatharan, Lingesiya (2021) 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

Khamar Tazilah, Mohd Danial Afiq and Majid, Muhammad and Aweea, Azeyan and Aik Keang, Adam Arif Lee (2021) 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

Khuong, Nguyen Vinh and Liem, Nguyen Thanh and Dung, Bui Thi Ngan (2021) 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

Kiflee, Ag Kaifah Riyard and Ali Khan, Mohd Noor Azli (2021) 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

Kurniati, Poni Sukaesih and Alias, Suryanto (2021) 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

Kusumaningtias, Rohmawati and Kamaluddin, Amrizah and Ismail, Aida Hazlin and Alias, Pujiono and Venusita, Lintang and Putra, Rediyanto (2021) 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

L

Lok, Char-Lee and Chen, Yadong and Phua, Lian Kee and Chan, Min Fong (2021) 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

M

M Ongaki, Jacob (2021) 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

Machida, Ryota and Oshika, Tomoki (2021) 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

Maelah, Ruhanita and Al Lami, Mohammed Fadhil Farhan and Ghas, Gheyath (2021) 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

Mahmud, Nurfarizan Mazhani and Mohamed, Intan Salwani and Arshad, Roshayani and Alias, Reskino (2021) 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

Malik, Amina and Butt, Babar Zaheer and Ud Din, Shahab and Aziz, Haroon (2021) 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

Mamat, Mazlina and Abu Bakar, Hatinah and Samat, Muhammad Faizal and Setapa, Mariam (2021) 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

Md Zin, Norlaila and Arifin, Noratikah and Kasim, Eley Suzana and Mohd Saudi, Mohd Haizam and Ismail, Isyahira (2021) 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

Mohammad, Nurhafiza and Ismail, Rina Fadhilah and Zainon, Saunah and Mohd Abdul Kadir, Juliana (2021) 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

Mohd Fahrughazi, Syaza Fahzlin and Kamaluddin, Amrizah (2021) 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

Mohd Nasir, Noor Emilina and Ahmad, Suraya and Wan Mohd Nori, Wan Mohd Nazif and Mod Arifin, Nur Nariza and Che Ku Kassim, Che Ku Hisam (2021) 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

Mohd Rafidi, Marhamah (2021) 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.

Mohd Suffian, Mohd Taufik (2021) 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.

Mohd Zaharon, Nur Farhana and Mohd Ali, Mazurina and Hasnan, Suhaily (2021) 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

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Nustini, Yuni and Mohd Suffian, Mohd Taufik and Zakaria, Nor Balkish and Mohd Sanusi, Zuraidah and Wan Mohd Radzi, Wan Shahriah (2021) 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

O

Ogunmakin, Adeduro Adesola and Fajuyagbe, Bamikole Samson and Akinleye, Micah Juwon (2021) 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

Oluwagbemiga, Oyerogba Ezekiel and Ajibike, Adekola Omotayo (2021) 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

Ondolos, Nigel Kollin and Tuyon, Jasman and Mohammed, Rozita Uji (2021) 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

R

Rahmoun, Mbarek and Baeshen, Yasser Baeshen (2021) 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

Rathwatta, Hiruni and Gooneratne, Tharusha (2021) 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

Rodzi, Nur Amira and Ismail, Aida Hazlin (2021) 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

Rosli, Mohamad Hafiz and Mohamed, Juliza and Md Kassim, Aza Azlina and Zainal Azim, Zainal Azhar (2021) 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

Ryota, Machida and Tomoki, Oshika (2021) 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

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Sanusi, Soliha and Omar, Normah and Mohd Sanusi, Zuraidah and Muslichah, Istyakara (2021) 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

Sassi, Wafa and Ben Othman, Hakim and Hussainey, Khaled (2021) 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

Sharaf-Addin, Hussein Hussein Hamood (2021) 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

Solichin, Mochammad and Mohd-Sanusi, Zuraidah and Johari, Razana Juhaida and Gunarsih, Tri (2021) 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

Subramaniam, Geetha and Rasiah, Ratneswary and Selvaratnam, Doris Padmini and Ramachandran, Jayalakshmy (2021) 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

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Tesega, Mekuanent (2021) 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

Tham, Kuen-Wei, and Said, Rosli and Mohd Adnan, Yasmin (2021) 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

To Tam, Nguyen and Tuan, Le Anh (2021) 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

Tuan Mat, uan Zainun and Syafiq Subri, Ammar and Mohd Fahmi, Fadzlina (2021) 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

U

UiTM, Accounting Research Institute (2021) ARI updates 2021 / Accounting Research Institute. (2021) Accounting Research Institute (ARI).

W

Wang, Tina (2021) 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