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

Article

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

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 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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

Book

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

Thesis

Political intervention, corporate governance, earnings management, and firm performance among Malaysian firms / Nurul Azlin Azmi. (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.

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.

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