Journal of Financial Reporting and Accounting: Volume 4 Issue 1

Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non‐shari’ah Approved Companies on Bursa Malaysia

Shahul Hameed Mohamed Ibrahim, A.H. Fatima, Sheila Nu Nu Htay

This study examines whether Shari’ah approved companies with majority Muslim directors adopt better corporate governance (CG) than non‐Shari’ah approved companies with majority…

Desired Attributes of Public Accounting Firms from Accounting Students’ Perceptions: The Case of University of Malaya & International Islamic University of Malaysia

Mazni Abdullah, Zamzulaila Zakaria

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of Malaysia…

Graphical Information in Corporate Annual Report: A Survey of Users and Preparers Perceptions

Rosiatimah Mohd Isa

This study surveyed the perceptions of users and preparers of Corporate Annual Reports (CAR) regarding graphical information (GI) disclosed in the CAR. Questionnaires were used…

Integration of the South and East Asian Stock Markets: How Long to Go?

Rashid Ameer

This paper reappraises the global and regional integration for 6 Southeast Asian stock markets. A time‐varying analysis based on Barari (2004) suggests that Malaysia, South Korea…

Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting

Rasid Mail, Nafsiah Mohamed, Ruhaya Hj. Atan

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in…

Self‐efficacy and Student Performance in an Accounting Course

Tho Lai Mooi

Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their…

Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch

Lai Ming Ling, Izlawanie Muhammad

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of technology…