Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Mohd Mohid Rahmat"'
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 4, Pp 322-333 (2023)
Purpose – This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Ma
Externí odkaz:
https://doaj.org/article/0321a10984164a9f8b7886fe14def9a0
Publikováno v:
SAGE Open, Vol 13 (2023)
Despite the extensive research on the board of directors and its oversight role, the evidence on why board members behave in certain ways is inconclusive due to the limited literature on the socio-behavioral aspects. Identity theory and social identi
Externí odkaz:
https://doaj.org/article/89253c236829406797e78eb8b7f35990
Publikováno v:
International Journal of Financial Studies, Vol 11, Iss 1, p 41 (2023)
The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit ma
Externí odkaz:
https://doaj.org/article/38bd820697b64be890cf34fb5f17f3df
Publikováno v:
Journal of Hunan University Natural Sciences. 49:137-149
This study aims to identify and highlight the research development on board capital and develop a quantitative synopsis of critical themes, contributions, and knowledge gaps to guide future researchers. A search string was created to extract data fro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::be3c01bff226cf0694d91891e6a7247f
https://doi.org/10.55463/issn.1674-2974.49.8.16
https://doi.org/10.55463/issn.1674-2974.49.8.16
Publikováno v:
Asia-Pacific Management Accounting Journal. 16:129-158
The diversity of a board provides good information for decision-making. In addition, having individuals from different backgrounds and having unique knowledge sets, experiences and skills lead to better governance. The objective of this study was to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b05ea5dd7770f4151379d0d30a5a2558
https://doi.org/10.24191/apmaj.v16i2-05
https://doi.org/10.24191/apmaj.v16i2-05
Publikováno v:
Social Enterprise Journal. 17:427-449
Purpose The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c42c80b87ee7ea5b87df1d5d7fe3420c
https://doi.org/10.1108/sej-11-2020-0113
https://doi.org/10.1108/sej-11-2020-0113
Publikováno v:
Managerial Auditing Journal. 36:591-615
Purpose This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This study also examines whether family controlling shareholders (FCS
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::efe8a417c83f934235d7fb55a2c66a07
https://doi.org/10.1108/maj-05-2019-2312
https://doi.org/10.1108/maj-05-2019-2312
Publikováno v:
International Journal of Accounting & Information Management. 28:147-166
Purpose The purpose of this paper is to examine the effect of related party transactions (RPTs) and types of RPTs (complex, simple and loan) on earnings quality in four East Asian countries: Hong Kong, Malaysia, Singapore and Thailand. Design/methodo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e887184485adbb40ec6d83ab0b4601ba
https://doi.org/10.1108/ijaim-12-2018-0146
https://doi.org/10.1108/ijaim-12-2018-0146
Publikováno v:
Journal of Nusantara Studies (JONUS). 4:45-69
Industry specificity is important to affect board diversity-performance relationship. Prior studies are flawed by assuming that Malaysian industries are homogenous, and industry peculiarities might not be captured by the aggregate results of all firm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a0a9dd78c537c57ee28fd5bfd811834
https://doi.org/10.24200/jonus.vol4iss2pp45-69
https://doi.org/10.24200/jonus.vol4iss2pp45-69
Publikováno v:
Asian Journal of Accounting and Governance. 10:37-48
Di Malaysia, kajian ke atas siasatan cukai adalah terhad disebabkan oleh faktor kerahsian maklumat yang tinggi. Maka wujud jurang yang besar di antara amalan pentadbir cukai dan pengetahuan orang ramai terhadap kes-kes siasatan cukai, khususnya syari
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a21036d5905606c724ec5ec17755acac
https://doi.org/10.17576/ajag-2018-10-04
https://doi.org/10.17576/ajag-2018-10-04