Items where Division is "Accounting Research Institute (ARI)" and Year is 2022

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Fraud prevention mechanism and their influence on performance of Islamic financial institutions / Reskino. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

A

Addressing resource constraint issues: unpacking the strategies for sustainability of nonprofit organisations / Nur Hayati Ab Samad and Noor Hazlina Ahmad. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 2. pp. 37-63. ISSN 2550-1631

Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Knowledge management capabilities and performance information use in not-for profit organisations / Hamizah Abdul Razak. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

The effect of audit results, performance measurement system, and good governance on local government performance / Rafrini Amyulianthy. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

C

Full paying patient services in Malaysia: a counter-hegemonic response from a civil society organization / Mazlan Che Soh and Makmor Tumin. (2022) Management & Accounting Review (MAR), 21 (1): 18. pp. 23-39. ISSN (eISSN):2550-1895

E

Impact measurement of value-based intermediation among Malaysian Islamic financial institutions / Engku Zaidah Engku Abdul Rahman … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 1. pp. 1-24. ISSN 2550-1631

H

Analysis of individual and organisational factors on loan decision performance among bank officers / Natalia Hakimi. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Corporate governance and ownership structure on illegal insider trading activities in Malaysian public listed companies / Suhaily Hasnan ...[et al.]. (2022) Management & Accounting Review (MAR), 21 (1): 24. pp. 95-117. ISSN (eISSN):2550-1895

J

The effects of individual, contextual and environmental factors on judgment and decision making of anti-money laundering compliance officers / 'Ainul Huda Jamil. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

K

Impact of integrity and internal audit transparency on audit quality: the moderating role of blockchain / Mohammad Rokibul Kabir ...[et al.]. (2022) Management & Accounting Review (MAR), 21 (1): 32. pp. 203-233. ISSN (eISSN):2550-1895

Effects of professional skepticism, ethical environment, moral intensity and independence threat on auditors’ ethical decision making / Yanto Kamarudin. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Determinants of bankers’ collaborative actions on money laundering in Indonesia / Atqkan Sjukri Karim. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Determinant factors of adoption of Fintech Payment Services in Indonesia using the UTAUT approach / Florentina Kurniasari ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 4. pp. 97-125. ISSN 2550-1631

Reclassification of other comprehensive income, earnings management and earnings quality: evidence from Indonesia / Marhaendra Kusuma, Grahita Chandrarin and Diyah Sukanti Cahyaningsih. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 8. pp. 205-237. ISSN 2550-1631

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Dynamic capabilities and risk management practices on enterprise resilience among Indonesian state-owned enterprises and their subsidiaries / Purwatiningsih Lisdiono. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

M

Corporate governance mechanisms, corporate anti-corruption policies, and corporate reputation in Malaysian public listed companies / Nurfarizan Mazhani Mahmud. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Enhancing auditor’s fraud risk assessment competency through forensic accounting training / Mohamad Mahsun. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Firm focus, market orientation and firm performance within the health insurance industry / Mohammed Majeed, Kwabena Ekremet and Setsoafia-Tukpeyi Godwin. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 1. pp. 1-35. ISSN 2550-1631

An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 10. pp. 269-288. ISSN 2550-1631

The effects of financial leverage on firm performance in shariah-listed consumer products & services firms / Masturah Ma’in ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 9. pp. 223-248. ISSN 2550-1631

Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 6. pp. 153-186. ISSN 2550-1631

Determinants of tax audit quality with audit process as the mediator in Ethiopia: the case of the ministry of revenues / Shemelis Zewdie Mersha, Amsalu Bedemo Belaye and Lemessa Bayissa Gobena. (2022) Management & Accounting Review (MAR), 21 (1): 22. pp. 181-202. ISSN (eISSN):2550-1895

Nexus between intellectual capital and profitability: evidence from listed SMEs in Malaysia / Hapsah S. Mohammad. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 5. pp. 127-152. ISSN 2550-1631

The nexus between media transparency and attitude for risk management during a disaster / Juliana Mohd Abdul Kadir ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 8. pp. 203-221. ISSN 2550-1631

Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

An examination of the utilization of audit technology in influencing audit job performance / Nurul Fitri Mohd Noor ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 11. pp. 283-309. ISSN 2550-1631

Malaysian internal auditor’s risk judgment performance: examining the impact of ISA 610 “using the work of the internal auditor”/ Fazlida Mohd Razali … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 7. pp. 169-203. ISSN 2550-1631

Impact of budget deficit, quality of governance and financial integrity on economic growth: welfare and non-welfare countries / Kazi Musa. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Impact of external debt and financial integrity management on economic growth in developing countries: evidence from the MMQR approach / Kazi Musa … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 9. pp. 239-267. ISSN 2550-1631

N

Management accounting practices: a bibliometric analysis / Salumah Nain, Nelson Lajuni and Rasid Mail. (2022) Management & Accounting Review (MAR), 21 (1): 22. pp. 1-22. ISSN (eISSN):2550-1895

Antecedents of management accounting practices and hotel performance: evidence from Malaysian Borneo States / Salumah Nain, Rasid Mail and Nelson Lajuni. (2022) Management & Accounting Review (MAR), 21 (1): 32. pp. 119-149. ISSN (eISSN):2550-1895

The role and implications of big data on strategic management accounting practices: a case study in a Malaysian manufacturing company / Nik Herda Nik Abdullah, Soliha Sanusi and Enni Savitri. (2022) Management & Accounting Review (MAR), 21 (1): 20. pp. 41-60. ISSN (eISSN):2550-1895

Banking performance assessment / Leny Nofianti …[et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 2. pp. 25-46. ISSN 2550-1631 (Unpublished)

Environmental issues in Malaysia: suggestion to impose carbon tax / Norfakhirah Nazihah Mohd Hasnu and Izlawanie Muhammad. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 3. pp. 65-95. ISSN 2550-1631

The determinants of indulgence in corruption among law enforcement personnel in Malaysia / I.K. Norziaton dan Zatun Najmiah Mohd Sabri. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 12. pp. 311-331. ISSN 2550-1631

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A study on the determinants of engagement and ambidexterity among engineers in SMEs engineering consulting firms / Muhamad Khalil Omar, Yusri Hazrol Yusoff and Zahira Abdul Rahman. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 3. pp. 47-88. ISSN 2550-1631 (Unpublished)

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Determinants of whistleblowing intention by internal auditor in Indonesian local government / Halim Dedy Perdana. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Mitigating fraud risk in payment system via e-wallet implementation: determining user acceptance in Indonesia / Machmudin Eka Prasetya. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

R

The effect of co-creation on relationship quality: the role of outcome quality / Kurnia Endah Riana ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 10. pp. 250-282. ISSN 2550-1631

The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Managerial ownership, board characteristics and stock price informativeness in Indonesia stock market: examination of the pre-IFRS and post-IFRS adoption periods / Dwi Astuti Rosmianingrum ...[et al.]. (2022) Management & Accounting Review (MAR), 21 (1): 34. pp. 61-93. ISSN (eISSN):2550-1895

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An institutional explanation of the role of legislature accountability in local government budgetary decision-making / Mursal Salam … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 6. pp. 139-167. ISSN 2550-1631

Fraud risk assessment and detection of fraud occurrences: examining individual and situational factors of government internal auditors / Mochammad Solichin. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Anti-money laundering regulations in financial institutions of Pakistan: a study of customer due diligence / Nasir Sultan. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

The institutionalisation and governance of village-owned enterprise in Indonesia for sustainable value creation / Rudy Suryanto. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

The institutional context changes of Village- owned enterprises in Indonesia towards the implementation of participative governance and social enterprise business models / Rudy Suryanto ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 13. pp. 333-356. ISSN 2550-1631

Implications on external audit practices resulting from material misstatements in Indonesia / Triyanto Parno Suwito. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Voluntary disclosure of digitalisation-related information by Malaysian public listed companies / Sharifah Norhafiza Syed Ibrahim ...[et al.]. (2022) Management & Accounting Review (MAR), 21 (1): 30. pp. 151-179. ISSN (eISSN):2550-1895

T

The role of Sharia Rural Banks for the sustainability and development of microenterprises in Bandung Indonesia / Yusmansyah Arsyad Thamrin. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

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Determining sustainability responsible investment (SRI) sukuk subscription intention among investors / Wan Arliza Wan Zainal. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

The influence of sustainable reporting and corporate governance on value of mining companies listed on the ASEAN stock exchange / Rulyanti Susi Wardhani … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ), 17 (3): 5. pp. 113-137. ISSN 2550-1631

Y

The effects of governance mechanisms on organisational accountability of Malaysian statutory bodies / Nurhidayah Yahya. (2022) PhD thesis, thesis, Universiti Teknologi MARA.

Z

Decision support system (DSS) for corporate integrity practices in Malaysia / Rafidah Zainal. (2022) Masters thesis, thesis, Universiti Teknologi MARA (UiTM).

Monitoring financial risk and earnings manipulation across Malaysia, Thailand and Indonesia / Saunah Zainon ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 7. pp. 187-202. ISSN 2550-1631

Factors influencing the accountability of budgetary decision making by legislature: case study of local government in Indonesia / Mursal Salam Zulkarnaini. (2022) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).