Items where Division is "Accounting Research Institute (ARI)" and Year is 2024

Article

The effectiveness of governmental monetary policies on economic performance: middle east experiment / Mohammad Aladwan ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 10. pp. 205-228. ISSN 2550-1895

Firm size and intellectual capital disclosure: understanding the role of managerial ownership in the modern banking business environment / Muhammad Khafid ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 9. pp. 190-204. ISSN 2550-1895

Geopolitical analysis of Southeast Asian countries due to the Russian invasion of Ukraine / Wijaya ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 11. pp. 229-241. ISSN 2550-1895

Investigating risk management toward sustainable performance: evidence from emerging market / Amiril Azizah, Wayan Edi Arsawan and Ahyar M Diah. (2024) Management & Accounting Review (MAR), 23 (1): 20. pp. 573-600. ISSN 2550-1895

Customer emotion and impulse buying: the variables that influence repurchase intention / Amiril Azizah ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 19. pp. 541-572. ISSN 2550-1895

Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 12. pp. 231-250. ISSN 2550-1631

Determinant of gold investment decision in Z generation: a study of planned behavior and social learning theory / Endang Sulistiyani ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 17. pp. 497-520. ISSN 2550-1895

Demand evaluating the nexus: factors propelling Malaysia’s export competitiveness in natural rubber downstream products/ Farah Hanani... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 12. pp. 267-292. ISSN 2550-1895

Financial subsidies, tax incentives, and innovation quality: empirical evidence from high-tech enterprises in Sichuan Province, China / Qiuhong Liu, Rani Diana Othman and Siti Nurhazwani Kamarudin. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 7. pp. 135-152. ISSN 2550-1631

The mediating role of competitive advantage in the relationship between entrepreneurial leadership and financial performance in Indonesian private higher education / Siti Samsiah ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 6. pp. 109-134. ISSN 2550-1631

A Malaysian perspective on the impact of protection motivation behaviours on robo-advisor adoption during financial crises / Najihah Abd Razak and Kamisah Ismail. (2024) Management & Accounting Review (MAR), 23 (3): 18. pp. 355-375. ISSN 2550-1895

Realisation of maqasid al-shariah using value-based intermediation in Islamic banks: acceptance or refusal / Aizurra Haidah Abdul Kadir ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 2. pp. 39-56. ISSN 2550-1895

The effect of intellectual capital efficiency on Malaysian firm performance: a dynamic panel estimation / Znar Nahro Ahmed and Muhammad Rosni Amir Hussin. (2024) Management & Accounting Review (MAR), 23 (1): 3. pp. 57-84. ISSN 2550-1895

Factors influencing the growth of small and medium enterprises in the northern region of Thailand after the COVID-19 outbreak / Ausawatap Akartwipart and Boonyanuch Cheewakiatyingyon. (2024) Management and Accounting Review (MAR), 23 (3): 2. pp. 21-46. ISSN 2550-1895

The impact of ethical leadership on environmental performance in the construction industry: mediating role of environmental innovation and innovation climate / Ahmad Khalil AlHawi and Kemal Cek. (2024) Management & Accounting Review (MAR), 23 (1): 4. pp. 85-132. ISSN 2550-1895

Financially sustainable future, are tertiary students ready? / Norli Ali ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 3. pp. 51-74. ISSN 2550-1631

Optimizing organizational strategy in reverse supply chains: the mediating effects of relationship and agility / Safaa Abid Ali Abdulameer ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 16. pp. 313-334. ISSN 2550-1895

Theory of planned behaviour and whistleblowing intention on academic misconduct: the moderating role of gender / Ahmad Amin ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 8. pp. 170-189. ISSN 2550-1895

Understanding determinants of use behavior of e-payment: an analysis of the success of the system during a pandemic / Muhammad Noor Ardiansah, Nabilla Nur Azmi and Indah Anisykulillah. (2024) Management & Accounting Review (MAR), 23 (1): 14. pp. 413-436. ISSN 2550-1895

Corporate governance and real earnings management: evidence from Indonesian fraudulent and non-fraudulent listed companies / Yuztitya Asmaranti, Norziana Lokman and Rahayu Abdul Rahman. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 1. pp. 1-23. ISSN 2550-1631

How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 10. pp. 307-328. ISSN 2550-1895

Expanding the scope of professional skepticism in Qatar: developing an Arabic Hurtt scale and examining influential factors among accountants / Emad Awadallah and Shahriar Saadullah. (2024) Management & Accounting Review (MAR), 23 (1): 1. pp. 1-38. ISSN 2550-1895

The impact of corporate governance and moderating effect of firm performance on CSR expenditure of firms in India / Pritpal Singh Bhullar, Pradeep Kumar Gupta and Kiranmai J. (2024) Management & Accounting Review (MAR), 23 (3): 14. pp. 270-286. ISSN 2550-1895

Examining the impact of corruption and other macro-economic variables on capital accumulation in Pakistan / Naila Erum ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 6. pp. 115-142. ISSN 2550-1895

The dimensions of environmental performance: a systematic review for a common yardstick / Sarah Ferehoun, Fadoua Laghzaoui and Mostafa Abakouy. (2024) Management & Accounting Review (MAR), 23 (3): 4. pp. 69-120. ISSN 2550-1895

Investigating the effect of insurance literacy on sustainable performance in small and medium enterprises / Murtala Garba, Fauzilah Salleh and Usman Ahmed Hafiz. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 15. pp. 287-312. ISSN 2550-1631

A student satisfaction framework for evaluating quality and priority service in management of open and distance education in Indonesia / Rini Dwiyani Hadiwidjaja ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 8. pp. 183-207. ISSN 2550-1631

Improving the individual contextual performance of industrial enterprises in Oman via harmony between the pillars of organisational knowledge capabilities / Samir Hammami ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 3. pp. 37-56. ISSN 2550-1631

Corporate governance practices and bank performance in Asian emerging market post-financial calamity/ Hasroleffendy Hassan... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 5. pp. 89-114. ISSN 2550-1895

Fostering creative performance in digital business: the role of innovative millennial entrepreneurship / Iwan Hermawan ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 18. pp. 521-540. ISSN 2550-1895

Heterogeneous effects of audit firm characteristics on readability of key audit matters (KAM): evidence from panel quantile regression / Norazian Hussin ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 12. pp. 242-257. ISSN 2550-1895

The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid. (2024) Management & Accounting Review (MAR), 23 (1): 5. pp. 133-164. ISSN 2550-1895

Environmental disclosure as legitimacy and agency tools for Indonesian oil, gas, and mining companies: determinants and impact during the extraordinary events / Andian Ari Istiningrum and Ibnu Lukman Pratama. (2024) Management & Accounting Review (MAR), 23 (1): 15. pp. 437-458. ISSN 2550-1895

Accounting ethics courses, teaching styles, ethical culture and ethical behaviour of accounting graduates in Malaysia / Nurul Nazlia Jamil ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 6. pp. 165-194. ISSN 2550-1895

Enhancing corporate performance in Nigeria: the role of audit committee characteristics and corporate governance mechanisms / Mustapha Jamiu, Norfadzilah Rashid and Razana Juhaida Johari. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 2. pp. 17-36. ISSN 2550-1631

Understanding fraud detection with the heptagon fraud model and income tax moderation: evidence from Indonesia / Rachel Jodyan, Timothy Marvel Winowod and Levana Dhia Prawati. (2024) Management & Accounting Review (MAR), 23 (3): 3. pp. 47-68. ISSN 2550-1895

Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 6. pp. 121-148. ISSN 2550-1631

T risk tolerance, perceived usefulness, and intention to subscribe to digital unit trust / Sunitawati Karim ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 13. pp. 251-268. ISSN 2550-1631

Why no interest in preparing integrated reporting in Iraq?/ Salim Khaleel Khalid and Ali Hazim Alyamoor. (2024) Management & Accounting Review (MAR), 23 (2): 9. pp. 191-210. ISSN 2550-1895

Exploring the relationship between corporate social responsibility and technology adoption on financial performance / Maysoon Khoja and Moodhi Addrayhem. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 7. pp. 149-181. ISSN 2550-1631

Risk tolerance and sharing transparency as mediating factors in explaining family and knowledge support towards entrepreneurial activities / Arum Arupi Kusnindar ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 15. pp. 287-312. ISSN 2550-1895

Determinants of investment in technology of banks in Vietnam / Liem Nguyen ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 13. pp. 258-269. ISSN 2550-1895

The development and implementation of a crowdfunding waqf micro takaful model in Malaysia / Siti Aisyah Mazlan ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 11. pp. 213-230. ISSN 2550-1631

The role of carbon pricing policy on environment, social, and governance performance in Asia countries / Inten Meutia ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (3): 5. pp. 121-137. ISSN 2550-1895

The impact of management accounting information and the moderating role of cloud computing on decision making in SMEs: research in Vietnam / Dao Nhat Minh and Pham Ngoc Toan. (2024) Management & Accounting Review (MAR), 23 (3): 6. pp. 138-156. ISSN 2550-1895

A systematic literature review of the role of big data analysis in financial auditing/ Iyad Hosni Mohammed Ismail and Fathilatul Zakimi Abdul Hamid. (2024) Management & Accounting Review (MAR), 23 (2): 14. pp. 321-350. ISSN 2550-1895

Navigating obstacles encountered by fintech startups: an in-depth systematic literature review / Nurul’ain Mohd, Mastura Razali and Siti Khadijah Ab Manan. (2024) Management & Accounting Review (MAR), 23 (1): 13. pp. 377-412. ISSN 2550-1895

The roles of Islamic financial technology (FINTECH) in fostering financial inclusion in Malaysia / Nurul’ain Mohd ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 11. pp. 329-356. ISSN 2550-1895

Corporate tax aggressiveness and firm-specific influences in the industrial sector in Malaysia / Noor Emilina Mohd Nasir ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 9. pp. 179-192. ISSN 2550-1631

The moderating effect of the pandemic on capital structure and firm performance in Malaysia / Siti Nabilah Mohd Shaari and Nik Nurul Aswani Nik Kamarudin. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 2. pp. 25-49. ISSN 2550-1631

A proposed carbon tax framework for Malaysia and the challenges of implementation in the COVID-19 economic recovery plan / Izlawanie Muhammad. (2024) Management & Accounting Review (MAR), 23 (2): 8. pp. 169-190. ISSN 2550-1895

Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 10. pp. 211-236. ISSN 2550-1895

The effect of corporate governance mechanisms on corporate performance in Malaysia during COVID-19 pandemic / Muhammad Hafiz Muhamud Fuzi ... [et al.]. (2024) Management and Accounting Review (MAR), 23 (3): 1. pp. 1-20. ISSN 2550-1895

The mediation effects of financial distress on the relationship between capital intensity and return on assets towards corporate tax avoidance / Siti Nasuha Muhmad, Che Ku Hisam Che Ku Kassim and Nur Raihana Mohd Sallem. (2024) Management & Accounting Review (MAR), 23 (3): 17. pp. 335-354. ISSN 2550-1895

The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas. (2024) Management & Accounting Review (MAR), 23 (2): 15. pp. 351-367. ISSN 2550-1895

Management challenges faced by women microentrepreneurs participating in the government guaranteed microfinance scheme in Indonesia / Prakarsa Panjinegara, Farah Aida Ahmad Nadzri and Sharifah Norzehan Syed Yusuf. (2024) Management and Accounting Review (MAR), 23 (2): 2. pp. 21-40. ISSN 2550-1895

Exploring factors influencing the adoption of cloud accounting systems in Indonesian Micro Small and Medium Enterprises: a unified theory of acceptance and use of technology based analysis / Devi Permatasari, Nor Farizal Mohammed and Nur Aima Shafie. (2024) Management & Accounting Review (MAR), 23 (1): 7. pp. 195-230. ISSN 2550-1895

Analysis of the impacts of the COVID-19 pandemic on rice farming efficiency level: an empirical study in Central Java Province, Indonesia / Sucihatiningsih Dian Wisika Prajanti ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 8. pp. 231-278. ISSN 2550-1895

Refining the cash-waqf blended finance model for infrastructure development / Resi Ariyasa Qadri ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 9. pp. 279-306. ISSN 2550-1895

Takaful surplus management and allocation for various sustainable modes: Shari`Ah and regulatory requirements / Md. Habibur Rahman ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 10. pp. 193-212. ISSN 2550-1631

The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim. (2024) Management & Accounting Review (MAR), 23 (3): 7. pp. 157-169. ISSN 2550-1895

Towards an optimal green tax framework in Malaysia: an exploratory study / Natrah Saad, Zaimah Zainol Ariffin and Abdul Salam Mas’ud. (2024) Management & Accounting Review (MAR), 23 (2): 11. pp. 237-266. ISSN 2550-1895

Zakat performance: the role of management decision in spiritual servant government commitment / Bedjo Santoso, Marno Nugroho and Leonova Olga Viktorovna. (2024) Management & Accounting Review (MAR), 23 (1): 16. pp. 459-496. ISSN 2550-1895

Driving economic resilience: assessing cash waqf’s influence on micro-business sustainability in Malaysia / Soliha Sanusi ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 5. pp. 93-108. ISSN 2550-1631

Goodwill impairment and future cash flows under Japanese GAAP and IFRS / Shu Inoue. (2024) Management & Accounting Review (MAR), 23 (2): 7. pp. 143-168. ISSN 2550-1895

The relationship between auditor’s thinking styles and professional skepticism: who should we hire? Sharifah Nazatul Faiza Syed Mustapha Nazri ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 1. pp. 1-16. ISSN 2550-1631

Application of the technology- organization- environment framework on big data analytics deployment in manufacturing and service / Sharina Tajul Urus ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 4. pp. 57-92. ISSN 2550-1631

Corporate governance, audit recommendations, and financial resilience: the case of state-owned Indonesian mining and energy enterprises / Daniel Lumban Tobing, Purwatiningsih Lisdiono and Zuraidah Mohd Sanusi. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 4. pp. 75-102. ISSN 2550-1631

Panel data analysis on the impact of corporate governance on firm performance: evidence from Bursa Malaysia companies with good CG disclosures / Tun Yin Li ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (1): 12. pp. 357-376. ISSN 2550-1895

A Shari’ah-compliant framework for value creation: a case study of the State Islamic Religious Council / Norhayati Wahib ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 14. pp. 269-286. ISSN 2550-1631

CEO characteristics, ownership, and earnings management in Indonesian public listed companies with two-tier boards / Doni Sagitarian Warganegara, Norhayati Mohamed and Imbarine Bujang. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (2): 8. pp. 153-178. ISSN 2550-1631

A study on the probability of sustainability of state-owned enterprises (a review from the perspective of the bankruptcy model): article / Wayan Widnyana ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ), 19 (1): 5. pp. 103-120. ISSN 2550-1631

Institutional investors’ intervention in information asymmetry and real earnings management within dual-class and single-class Chinese US-listed firms / Yang Xiaoyu ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 13. pp. 293-320. ISSN 2550-1895

Board attributes and financial distress during health crisis: evidence from Malaysia / Muhammad Azreey Zaki ... [et al.]. (2024) Management & Accounting Review (MAR), 23 (2): 4. pp. 63-88. ISSN 2550-1895

Thesis

The influence of professional self-awareness, task complexity and AML software astuteness on money mule risk assessment among financial crime compliance officers / Mohd Irwan Abdul Rani. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Investor sentiment and shari’ah-compliant asset pricing model in Indonesia / Igo Febrianto. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Computerized accounting information system, maqashid sharia and sustainable performance in Indonesia Islamic microfinance: an application of task technology fit / Provita Wijayanti. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Organizational capability and performance of waqf institutions in Malaysia / Norzaihan Mohd Zain. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

Investigating discretionary management decision on accounting policy and government monitoring mechanism of non-bearer plant: the case of a stateowned logging company in Indonesia / Widya Perwitasari. (2024) PhD thesis, thesis, Universiti Teknologi MARA (UiTM).

The effect of board effectiveness, government ownership, and audit recommendations on the financial resilience of state-owned enterprises in Indonesia / Daniel Lumban Tobing. (2024) Masters thesis, thesis, Universiti Teknologi MARA (UiTM).