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

Article

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Thesis

Investor sentiment and shari’ah-compliant asset pricing model in Indonesia / Igo Febrianto. (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).

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

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).

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).

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).

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).