INTRODUCTION
 
  The Malaysian Accounting Review is an international referred journal of the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia, and the Malaysian Accountancy Research & Education Foundation (MAREF) of the Malaysian Institute of Accountant (MIA).

This journal is launched in the hope of stimulating quality research into accounting and accounting realated areas. Researches are strongly encouraged to use this publication as a platform for disseminating their research findings to the members of the academia and the community at large.

Malaysian Accounting Review Volume 1 No.1 September 2002

Malaysian Accounting Review Volume 2 No. 1 October 2003

Malaysian Accounting Review Volume 3 No. 1 October 2004

Malaysian Accounting Review Volume 4 No. 1 July 2005

Malaysian Accounting Review Volume 5 No. 1 May 2006

Malaysian Accounting Review Volume 5 No. 2 October 2006

Malaysian Accounting Review Volume 6 No. 1 June 2007

Malaysian Accounting Review Volume 6 No. 2 December 2007

Malaysian Accounting Review Volume 7 No. 1 July 2008

Malaysian Accounting Review Volume 7 No. 2 December 2008

Malaysian Accounting Review Volume 8 No. 1 July 2009  

Malaysian Accounting Review Volume 8 No. 2 December 2009  


Volume 1 No.1 September 2002

  1. Asian Economic Growth and Management Accounting
    • Akira Nishimura
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  1. Corporate Disclosure and Dissemination of Human Resources Investment Information
    • Zubaidah Zainal Abidin
    • Dennis Taylor
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  1. Consensus between Users and Preparers on the Importance of Voluntary Disclosure Items in Annual Reports: An Indonesian Study
    • Arifin Sabeni
    • Hasnah Haron
    • Daing Nasir Ibrahim
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  1. Earnings Management: Background, Criticism and Answers
    • Hamid Pourjalali'
    • Takiah Mohd Iskandar
    • Aini Aman
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  1. Japanese Management Accounting System as a Competitive Tool:
    A Case Study of a National Automobile Supplier in Malaysia
    • Normah Omar
    • Ibrahim Kamal Abdul Rahman
    • Saiful Anuar Sabarudin
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  1. Perceived Usefulness and Ease of Use of Websites: Evidence of the Impact of Website Design Features
    • Dennis Taylor
    • Nicky Brownfield
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Volume 2 No.1 October 2003

  1. Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
    • Joseph P.H. Fan
    • T.J. Wong
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  1. Directors' Remuneration and Firm Performance: Malaysian Evidence
    • Salleh Hassan
    • Theo Christopher
    • Robert Evans
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  1. Early Adoption of MASB 22 (Segment Reporting) by Malaysian Listed Companies
    • Wan Nordin Wan Hussin
    • Noriah Che Adam
    • Norma Asma Lode
    • Hasnah Kamardin
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  1. Materiality Judgments on Audit Opinions
    • Takiah Mohd Iskandar
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  1. Quality of Worklife and Organizational Commitment Among Malaysian Public and Government Accountant
    • Mustafa Mohd Hanefah
    • Ali Yusob Md Zain
    • Razali Mat Zain
    • Hamzah Ismail
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  1. The Relevance of Value Chain Analysis for SME: A Case Study
    • Sakthi Mahenthiran
    • Fatimah Bujang
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  1. Using the Hofstede-gray Framework to Argue Normatively for an Extension of Islamic Corporate Reports
    • Maliah Sulaiman
    • Roger Willett
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  1. Utilizing a Structured Case Method in Financial Accounting Within a Problem-based Learning Framework
    • Jeffrey Faux
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  1. Value-Relevance of Accounting Numbers: An Empirical Investigation of Purchased Goodwill
    • Muhd Kamil Ibrahim
    • Marzita Mohd Said
    • Radziah Abd Latif
    • Zaleha Abd Shukur
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Volume 3 No.1 October 2004

  1. An Examination of the Differences in Ethical Perceptions between Accounting and Non-Accounting Students in Singapore
    • Ray Landry
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  1. Accounting Treatment for Goodwill among Bursa Malaysia Main Board Companies: The Case of MAS 6
    • Shamsul Nahar Abdullah
    • Junaidah Hanim Ahmad
    • Rokiah Ishak
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  1. Audit Committee and the Selection of External Auditors: The Malaysian Evidence
    • Takiah Mohd Iskandar
    • Wan Zanani Wan Abdulla
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  1. Audit Lags in Scottish Local Authority Financial Reporting
    • Asmah Abdul Aziz
    • David Heald
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  1. Corporate Websites, Design & Disclosure: The Thailand Position
    • Howard Davey
    • Kanya Homkajohn
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  1. Effect of the Tightness of Target Profit & Cost on Target Cost Achievement: An Empirical Research
    • Mahmuda Akter
    • Mahfuzul Hoque
    • Yasuhiro Monden
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  1. Earning Management and Malaysian Corporate Acquisitions
    • Rashidah Abdul Rahman
    • Afidah Abu Bakar
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  1. Environmental Reporting in Malaysia: Perspective of the Management
    • Romlah Jaffar
    • Sharifah Buniamin
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  1. Knowledge Activism by CPAs in Public Sector Organisations
    • Dennis W Taylor
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  1. The Use of Hierarchical-Based Reward Systems in Moderating the Relationship between Management Accounting System and Organisational Learning
    • Wee Shu Hui
    • Foong Soon Yau
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Volume 4 No.1 July 2005

  1. Awareness of Corporate Social Responsibility Among Selected Companies in Malaysia : An Exploratory Note
    • Nik Nazli Nik Ahmad
    • Norliana Akida Abdul Rahim
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  1. Avoidance of Reported Earnings Decreases and Losses: Evidence from Malaysia
    • Norman Mohd Salleh
    • Takiah Mohd Iskandar
    • Mohd Mohid Rahmat
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  1. Analysis on the Development of Environmental Disclosure Practices by Selected Malaysian Companies from 1999 to 2002
    • Haslinda Yussof
    • Normahiran Yatim
    • Noraini Mohd Nasir
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  1. NAfMA As a Value Creation Tool: Malaysian Scenario
    • Suzana Sulaiman
    • Normah Omar
    • Ibrahim Kamal Abdul Rahman
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  1. National and International Financial Reporting Standard Convergence and the Relevance for Non- Participants in Capital Markets : Apreparer Perspective
    • Victoria Wise
    • Jeffrey Faux
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  1. Should Goodwill Be Amortised? Empirical Evidence from UAE
    • Yousef Shahwan
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  1. The Emerging Issues on the Objectives and Characteristics of Islamic Business Organizations
    • Shahul Hameed Mohd. Ibrahim
    • Rizal Yaya
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  1. Sharing an Experience: Field Study Methods to Understand Management Accounting Practices in a Changing Environment
    • Sujatha Perera
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Volume 5 No.1 May 2006

  1. A Tri-National Study of Accountancy Students' Ethical Attitudes
    Conor O'Leary
    • Shafi Mohamad
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  1. Capital Control Regime and Capital Structure Determinants:
    A Malaysian Case
    • Mohd Nazam Dzolkarnaini
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  1. Corporate Social Disclosure (CSD) of Construction Companies in Malaysia
    • Mustaffa Mohamed Zain
    • Tamoi Janggu
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  1. Emergence of Public Sector Performance Auditing: A Historical Perspective
    • Nirmala Nath
    • Karen Van Peursem
    • Alan Lowe
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  1. Earnings Management in Malaysia: A Study on Effects of Accounting Choices
    • Aini Aman
    • Takiah Mohd Iskandar
    • Hamid Pourjalali'
    • Jenny Teruya
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  1. Information Content of Dividend Changes: Cash Flow Signalling, Dividends Clientele and Free Cash Flow Hypotheses
    • Norhayati Mohamed
    • Mohamad Ali Abdul Hamid
    • Annuar Md Nasir
    • Shamsher Mohamed
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  1. Level of Corporate Social Disclosure in Malaysia
    • Hasnah Haron
    • Sofri Yahya
    • Sharon Manaseh
    • Ishak Ismail
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  1. The Factors That Cause Companies to be Suspended from The Kuala Lumpur Stock Exchange
    • Mohd Hassan Che Haat
    • Rashidah Abd Rahman
    • Nadiah Abd Hamid
    • Sakthi Mahenthiran
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Volume 5 No.2 October 2006

  1. Do Online Stock Recommendations Add Value to Malaysian Stock Brokerage Customers?
    • Lai Ming Ming
    • Lam Siok Hwa
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  1. Graphical Information in Corporate Annual Report: An Exploratory Survey of Users Perceptions
    • Rosiatimah Mohd Isa
    • Hasnah Haron
    • Sofri Yahya
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  1. Perspective of Non-Taxpayers' Perceptions on Issues of Ethics and Equity in Tax Compliance
    • Ho Juan Keng
    • Loo Ern Chen
    • Lim Kwee Pheng
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  1. Role of Accounting in a Corporatised Public Organisation Intertwitned Issues of Accountability and Trust
    • Nor Aziah Abu Kasim
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  1. Taxation, E-Commerce and Determination of Permanent Establishment
    Zaleha Othman
    • Mustafa Mohd Hanefah
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  1. The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies
    • Zalailah Salleh
    • Jenny Stewart
    • Stuart Manson
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Volume 6 No.1 June 2007

  1. Earnings Management and Deferred Tax
    • Rohaya Md Noor
    • Nor’ Azam Mastuki
    • Zanariah Aziz
     
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  1. Corporate Social Reporting in Malaysia : A Political Theory Perspective
    • Azlan Amran
    • S.Susela Devi
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  1. The Implication of Tax Rates on Corporate Capital Investment
    • Nor Shaipah Abdul Wahab
    • Norhani Aripin
    • Kamil Md Idris
    • Ayoib Che Ahmad
     
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  1. Corporate Governance, Professional Regulation and Audit Quality
    • Alan Kilgore
     
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  1. Professional Students’ Technology Readiness, Prior Computing Experience and Acceptance of an E-Learning System
    • Lai Ming Ling
    • Chong Moi Moi
     
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  1. Accounting Students’ Perceptions of Effective Teaching Methods and Instructor Characteristics : Some Malaysian Evidence
    • A.H. Fatima
    • Nik Nadi Nik Ahmad
    • Putri Nor Suad Megat Mohd Nor
    • Anita Mohd. Nor
     
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  1. Voluntary Annual Report Disclosures by Malaysian Multinational Corporations
    • Fathyah Hashim
    • Norman Mohd Saleh
     
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Volume 6 No.2 December 2007

  1. Corporate Governance and Firm Performance in Korea
    • Hyo Jin Kim
    • Soon Suk Yoon
     
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  1. Determinant Factors Affecting Quality of Reporting in Annual Report of Malaysian Companies
    • Romlah Jaffar
    • Sabariah Jamaludin
    • Mara Riduan Che Abdul Rahman
  Read Abstract »
     
  1. A Note on Market Competition, Advanced Manufacturing Technology and Management Accounting and Control Systems Change
    • Che Ruhana Isa
     
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  1. Predicting Future Cash Flows : Does Cash Flow have Incremental Information over Accrual Earnings?
    • Tho Lai Mooi
     
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  1. Tight Budgetary Control, Business Strategy, External Environment and Firm Performance
    • Muhammad Dahlan
    • Sofiah Md Auzair
    • Wan Madznah Wan Ibrahim
     
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  1. An Examination of the Random Walk Model and Technical Trading Rules in the Malaysian Stock Market
    • Lai Ming Ming
    • Balachandher, K.Guru
    • Fauzias Mat Nor
     
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  1. Effects of Goal Orientation and Task Complexity on Audit Judgment Performance
    • Zuraidah Mohd Sanusi
    • Takiah Mohd Iskandar
    • June M.L.Poon
     
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Volume 7 No.1 July 2008

  1. Corporate Effective Tax Rates: A Study on Malaysian Listed Companies
    • Rohaya Md Noor
    • Nor’ Azam Matsuki
    • Barjoyai Bardai
       
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  1. Corporate Reporting Quality, Audit Committee and Quality of Audit
    • Hashanah Ismail
    • Takiah Mohd Iskandar
    • Mohd. Mohid Rahmat
      
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  1. The impact of Corporate Governance of Earnings Management in Korea
    • Hyo Jin Kim
    • Soon Suk Yoon
      
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  1. What Factors drive Change in Management Accounting in Malaysian Organisations?
    • Suzana Sulaiman
    • Aliza Ramli
    • Falconer Mithcell
     
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  1. The Asset-and-Liability view and the Income Concepts in Japan
    • Hiromasa Okada
      
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  1. The Existence of Audit Expectation Gap in Malaysia
    • Mohd Ariff Kassim
    • Siti Rosmaini Mohd HAnafi
     
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Volume 7 No.2 December 2008

  1. The Successful Influence of Teaching Ethics on Malaysian Accountancy Students
    • Conor O’ Leary
    • Shafi Mohamad
       
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  1. The Impact of Board Composition, Ownership and CEO Dulaity on Audit Quality: The Malaysian Evidence
    • Wan Zanani Wan Abdullah
    • Shahnaz Ismail
    • Nurasyikin Jamaluddin
      
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  1. The Pyramid of Corporate Social Responsibility Model: Empirical Evidence from Malaysian Stakeholder Perspectives
    • Asyraf Wajdi Dusuki
    • Tengku Farrah Maimunah Tengku Mohd Yusof
      
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  1. Dividens, Ownership Structure and Board Governance on Firm Value: Empirical Evidence From Malaysian Listed Firms
    • Zunaidah Sulong
    • Fauzias Mat Nor
      
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  1. Displaying Environmental Infomation to Satisfy Utility and Sufficiency in Entity Reporting
    • Jeffrey Faux
      
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Volume 8 No.1 July 2009  

  1. Enhancing Organisation Effectiveness Through Human, Relational and Structural Capital: An Empirical Analysis
    • Amrizah Kamaluddin
    • Rashidah Abdul Rahman
       
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  1. Audit Committee Characteristics and Management of Malaysian Listed Firms
    • Puan Yatim
      
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  1. Managerial Performance Measures in Management Accounting Practices of Malaysian Institutions of Higher Learning
    • Zubir Azhar
    • Soon Suk Yoon
      
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  1. Accounting Information System: Education and Research Agenda
    • Nor Azizi Ismail
      
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  1. Dynamic Relationship Between Sector-Specific Indices and Macroeconomic Fundamentals
    • Jaafar Pyeman
    • Ismail Ahamd
      
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Volume 8 No.2 Deember 2009  

  1. The Magnitude of Public Accounts Committee’s (PAC’s) Work in reviewing and Reporting on State Government’s Financial Statements
    • Rose Shamsiah Samsudin
    • Nafsiah Mohamed
       
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  1. Does Religiosty Influence Ethical Sensitivity? An Investigation on Malaysian Future Accountants
    • Maisarah Mohamed Saat
    • Stacey Portrer
    • Gordon Woodbine
      
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  1. The Value Revelance of Intangible Non-Current Assets During Different Economic Conditions and Accounting Environments
    • Zaleha Abdul Shukor
    • Muhd Kamil Ibrahim
    • Jagjit Kaur
    • Hamezah Md Nor
      
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  1. A Look into the Disclosure Improvements of CSR Reporting in Bangladesh
    • Nikhil Chandra Shil
    • Alok Kumar Pramanik
      
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  1. Can Stakeholder Theory Add to our Understanding of Malaysian Environmental Reporting Attitudes?
    • Evangeline Elijido-Ten
      
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