C O N T E N T S 

 

1. DOES THE EQUITY MARKET REWARD “SUPERIOR” MANAGEMENT EARNINGS FORECAST? EVIDENCE FROM THE U.S. QUARTERLY EARNINGS GUIDANCE
Tina Wang

2. CORPORATE GOVERNANCE AND OPERATIONAL RISK DISCLOSURE: EVIDENCE FROM SHARIAH-COMPLIANT COMPANIES IN MALAYSIA
Nurhafiza Mohammad, Rina Fadhilah Ismail, Saunah Zainon, Juliana Mohd Abdul Kadir

3. UNPARALLELED VOLATILITY IN SECTOR-WISE RETURN IN THE CHITTAGONG STOCK EXCHANGE: A COVID-19 PERSPECTIVE
Nusrat Jahan and Mohammad Nayeem Abdullah

4. THE IMPACT OF THE QUALITY OF INTEGRATED REPORTING DISCLOSURE ON CORPORATE REPUTATION
Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

5. FINANCIAL AND ECONOMIC FACTORS AFFECTING FOREIGN DIRECT INVESTMENT - A PANEL ESTIMATION STUDY OF THE ASEAN-5 COUNTRIES
Geetha Subramaniam, Ratneswary Rasiah, Doris Padmini Selvaratnam and Jayalakshmy Ramachandran

6. EFFECTS OF PROFESSIONAL SKEPTICISM, COMPETENCY AND WORKLOAD COMPRESSION ON THE ABILITY TO DETECT POSSIBLE FRAUD AMONG GOVERNMENT AUDITORS
Mochammad Solichin, Zuraidah Mohd-Sanusi, Razana Juhaida Johari and Tri Gunarsih

7. 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

8. THE INFLUENCE OF FRAUD PREVENTION MECHANISMS ON FRAUD AWARENESS IN THE FEDERAL MINISTRIES IN MALAYSIA
Noorfarhana Wahiza Abdul Latif, Suhaily Hasnan, Alfiatul Rohmah Mohamed Hussain and Mazurina Mohd Ali

9. DOES REAL EARNINGS MANAGEMENT EXPLAIN COST OF DEBT? EVIDENCE FROM AN EMERGING ECONOMY
Nguyen Vinh Khuong, Nguyen Thanh Liem and Bui Thi Ngan Dung

10. MEASURING FINANCIAL INCLUSION IN DEVELOPING ECONOMIES: A MULTIDIMENSIONAL INDEX
Nur Amirah Borhan, Ruhaini Muda and Saadiah Mohamad

11. DO CAPITAL MARKET TRAINING, ONLINE FACILITIES AND SOCIAL ENVIRONMENT MATTER IN INVESTMENT DECISION
Yuni Nustini, Mohd Taufik Mohd Suffian, Nor Balkish Zakaria, Zuraidah Mohd Sanusi and Wan Shahriah Wan Mohd Radzi

12. TAX COMPLIANCE FOR SUSTAINABLE DEVELOPMENT BY PRIVATE HEALTH PRACTITIONERS IN MALAYSIA
Norlaila Md Zin, Noratikah Arifin, Eley Suzana Kasim, Mohd Haizam Mohd Saudi and Isyahira Ismail

13. DO THE ATTRIBUTES OF AUDIT COMMITTEE EXPLAIN NON-PERFORMING LOANS? EVIDENCE FROM AN EMERGING ECONOMY
Arifa Akter, Mohammad Kamal Hossain, Mohammad Jahangir Alam and Md. Shajul Islam

14. PERCEPTION OF THE CONTROLLABILITY PRINCIPLE AND ITS CONSEQUENCES FOR BUDGETARY CONTROL
Ryota Machida and Tomoki Oshika

15. WHAT DO YOU KNOW ABOUT AUDIT QUALITY IN MALAYSIAN SMALL AND MEDIUM AUDIT FIRMS?
Nur Amira Rodzi and Aida Hazlin Ismail

16. THE EFFECTIVENESS OF THE FINANCIAL INTELLIGENCE UNIT IN MALDIVES IN COMBATING MONEY LAUNDERING
Ahmed Jaleel, Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil, Normah Omar and Nur Aima Shafie