CURRENT ISSUE 
    Volume 21 Issue 1, April 2026


     
     

      eISSN: 
       2550-1631

       QR Code
       

     >> Previous Issues

     

    Volume 16 Issue 3, December 2021

    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

     

    Please publish modules in offcanvas position.