MAREF > Malaysia Accounting Reviews

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

Asian Economic Growth and Management Accounting Akira Nishimura		Read Abstract »

Corporate Disclosure and Dissemination of Human Resources Investment Information Zubaidah Zainal Abidin Dennis Taylor		Read Abstract »

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		Read Abstract »

Earnings Management: Background, Criticism and Answers Hamid Pourjalali' Takiah Mohd Iskandar Aini Aman		Read Abstract »

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		Read Abstract »

Perceived Usefulness and Ease of Use of Websites: Evidence of the Impact of Website Design Features Dennis Taylor Nicky Brownfield		Read Abstract »

Volume 2 No.1 October 2003

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia Joseph P.H. Fan T.J. Wong		Read Abstract »

Directors' Remuneration and Firm Performance: Malaysian Evidence Salleh Hassan Theo Christopher Robert Evans		Read Abstract »

Early Adoption of MASB 22 (Segment Reporting) by Malaysian Listed Companies Wan Nordin Wan Hussin Noriah Che Adam Norma Asma Lode Hasnah Kamardin		Read Abstract »

Materiality Judgments on Audit Opinions Takiah Mohd Iskandar		Read Abstract »

Quality of Worklife and Organizational Commitment Among Malaysian Public and Government Accountant Mustafa Mohd Hanefah Ali Yusob Md Zain Razali Mat Zain Hamzah Ismail		Read Abstract »

The Relevance of Value Chain Analysis for SME: A Case Study Sakthi Mahenthiran Fatimah Bujang		Read Abstract »

Using the Hofstede-gray Framework to Argue Normatively for an Extension of Islamic Corporate Reports Maliah Sulaiman Roger Willett		Read Abstract »

Utilizing a Structured Case Method in Financial Accounting Within a Problem-based Learning Framework Jeffrey Faux		Read Abstract »

Value-Relevance of Accounting Numbers: An Empirical Investigation of Purchased Goodwill Muhd Kamil Ibrahim Marzita Mohd Said Radziah Abd Latif Zaleha Abd Shukur		Read Abstract »

Volume 3 No.1 October 2004

An Examination of the Differences in Ethical Perceptions between Accounting and Non-Accounting Students in Singapore Ray Landry		Read Abstract »

Accounting Treatment for Goodwill among Bursa Malaysia Main Board Companies: The Case of MAS 6 Shamsul Nahar Abdullah Junaidah Hanim Ahmad Rokiah Ishak		Read Abstract »

Audit Committee and the Selection of External Auditors: The Malaysian Evidence Takiah Mohd Iskandar Wan Zanani Wan Abdulla		Read Abstract »

Audit Lags in Scottish Local Authority Financial Reporting Asmah Abdul Aziz David Heald		Read Abstract »

Corporate Websites, Design & Disclosure: The Thailand Position Howard Davey Kanya Homkajohn		Read Abstract »

Effect of the Tightness of Target Profit & Cost on Target Cost Achievement: An Empirical Research Mahmuda Akter Mahfuzul Hoque Yasuhiro Monden		Read Abstract »

Earning Management and Malaysian Corporate Acquisitions Rashidah Abdul Rahman Afidah Abu Bakar		Read Abstract »

Environmental Reporting in Malaysia: Perspective of the Management Romlah Jaffar Sharifah Buniamin		Read Abstract »

Knowledge Activism by CPAs in Public Sector Organisations Dennis W Taylor		Read Abstract »

The Use of Hierarchical-Based Reward Systems in Moderating the Relationship between Management Accounting System and Organisational Learning Wee Shu Hui Foong Soon Yau		Read Abstract »

Volume 4 No.1 July 2005

Awareness of Corporate Social Responsibility Among Selected Companies in Malaysia : An Exploratory Note Nik Nazli Nik Ahmad Norliana Akida Abdul Rahim		Read Abstract »

Avoidance of Reported Earnings Decreases and Losses: Evidence from Malaysia Norman Mohd Salleh Takiah Mohd Iskandar Mohd Mohid Rahmat		Read Abstract »

Analysis on the Development of Environmental Disclosure Practices by Selected Malaysian Companies from 1999 to 2002 Haslinda Yussof Normahiran Yatim Noraini Mohd Nasir		Read Abstract »

NAfMA As a Value Creation Tool: Malaysian Scenario Suzana Sulaiman Normah Omar Ibrahim Kamal Abdul Rahman		Read Abstract »

National and International Financial Reporting Standard Convergence and the Relevance for Non- Participants in Capital Markets : Apreparer Perspective Victoria Wise Jeffrey Faux		Read Abstract »

Should Goodwill Be Amortised? Empirical Evidence from UAE Yousef Shahwan		Read Abstract »

The Emerging Issues on the Objectives and Characteristics of Islamic Business Organizations Shahul Hameed Mohd. Ibrahim Rizal Yaya		Read Abstract »

Sharing an Experience: Field Study Methods to Understand Management Accounting Practices in a Changing Environment Sujatha Perera		Read Abstract »

Volume 5 No.1 May 2006

A Tri-National Study of Accountancy Students' Ethical Attitudes Conor O'Leary Shafi Mohamad		Read Abstract »

Capital Control Regime and Capital Structure Determinants: A Malaysian Case Mohd Nazam Dzolkarnaini		Read Abstract »

Corporate Social Disclosure (CSD) of Construction Companies in Malaysia Mustaffa Mohamed Zain Tamoi Janggu		Read Abstract »

Emergence of Public Sector Performance Auditing: A Historical Perspective Nirmala Nath Karen Van Peursem Alan Lowe		Read Abstract »

Earnings Management in Malaysia: A Study on Effects of Accounting Choices Aini Aman Takiah Mohd Iskandar Hamid Pourjalali' Jenny Teruya		Read Abstract »

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		Read Abstract »

Level of Corporate Social Disclosure in Malaysia Hasnah Haron Sofri Yahya Sharon Manaseh Ishak Ismail		Read Abstract »

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		Read Abstract »

Volume 5 No.2 October 2006

Do Online Stock Recommendations Add Value to Malaysian Stock Brokerage Customers? Lai Ming Ming Lam Siok Hwa		Read Abstract »

Graphical Information in Corporate Annual Report: An Exploratory Survey of Users Perceptions Rosiatimah Mohd Isa Hasnah Haron Sofri Yahya		Read Abstract »

Perspective of Non-Taxpayers' Perceptions on Issues of Ethics and Equity in Tax Compliance Ho Juan Keng Loo Ern Chen Lim Kwee Pheng		Read Abstract »

Role of Accounting in a Corporatised Public Organisation Intertwitned Issues of Accountability and Trust Nor Aziah Abu Kasim		Read Abstract »

Taxation, E-Commerce and Determination of Permanent Establishment Zaleha Othman Mustafa Mohd Hanefah		Read Abstract »

The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies Zalailah Salleh Jenny Stewart Stuart Manson		Read Abstract »

Volume 6 No.1 June 2007

Earnings Management and Deferred Tax Rohaya Md Noor Nor’ Azam Mastuki Zanariah Aziz		Read Abstract »

Corporate Social Reporting in Malaysia : A Political Theory Perspective Azlan Amran S.Susela Devi		Read Abstract »

The Implication of Tax Rates on Corporate Capital Investment Nor Shaipah Abdul Wahab Norhani Aripin Kamil Md Idris Ayoib Che Ahmad		Read Abstract »

Corporate Governance, Professional Regulation and Audit Quality Alan Kilgore		Read Abstract »

Professional Students’ Technology Readiness, Prior Computing Experience and Acceptance of an E-Learning System Lai Ming Ling Chong Moi Moi		Read Abstract »

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		Read Abstract »

Voluntary Annual Report Disclosures by Malaysian Multinational Corporations Fathyah Hashim Norman Mohd Saleh		Read Abstract »

Volume 6 No.2 December 2007

Corporate Governance and Firm Performance in Korea Hyo Jin Kim Soon Suk Yoon		Read Abstract »

Determinant Factors Affecting Quality of Reporting in Annual Report of Malaysian Companies Romlah Jaffar Sabariah Jamaludin Mara Riduan Che Abdul Rahman		Read Abstract »

A Note on Market Competition, Advanced Manufacturing Technology and Management Accounting and Control Systems Change Che Ruhana Isa		Read Abstract »

Predicting Future Cash Flows : Does Cash Flow have Incremental Information over Accrual Earnings? Tho Lai Mooi		Read Abstract »

Tight Budgetary Control, Business Strategy, External Environment and Firm Performance Muhammad Dahlan Sofiah Md Auzair Wan Madznah Wan Ibrahim		Read Abstract »

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		Read Abstract »

Effects of Goal Orientation and Task Complexity on Audit Judgment Performance Zuraidah Mohd Sanusi Takiah Mohd Iskandar June M.L.Poon		Read Abstract »

Volume 7 No.1 July 2008

Corporate Effective Tax Rates: A Study on Malaysian Listed Companies Rohaya Md Noor Nor’ Azam Matsuki Barjoyai Bardai		Read Abstract »

Corporate Reporting Quality, Audit Committee and Quality of Audit Hashanah Ismail Takiah Mohd Iskandar Mohd. Mohid Rahmat		Read Abstract »

The impact of Corporate Governance of Earnings Management in Korea Hyo Jin Kim Soon Suk Yoon		Read Abstract »

What Factors drive Change in Management Accounting in Malaysian Organisations? Suzana Sulaiman Aliza Ramli Falconer Mithcell		Read Abstract »

The Asset-and-Liability view and the Income Concepts in Japan Hiromasa Okada		Read Abstract »

The Existence of Audit Expectation Gap in Malaysia Mohd Ariff Kassim Siti Rosmaini Mohd HAnafi		Read Abstract »

Volume 7 No.2 December 2008

The Successful Influence of Teaching Ethics on Malaysian Accountancy Students Conor O’ Leary Shafi Mohamad		Read Abstract »

The Impact of Board Composition, Ownership and CEO Dulaity on Audit Quality: The Malaysian Evidence Wan Zanani Wan Abdullah Shahnaz Ismail Nurasyikin Jamaluddin		Read Abstract »

The Pyramid of Corporate Social Responsibility Model: Empirical Evidence from Malaysian Stakeholder Perspectives Asyraf Wajdi Dusuki Tengku Farrah Maimunah Tengku Mohd Yusof		Read Abstract »

Dividens, Ownership Structure and Board Governance on Firm Value: Empirical Evidence From Malaysian Listed Firms Zunaidah Sulong Fauzias Mat Nor		Read Abstract »

Displaying Environmental Infomation to Satisfy Utility and Sufficiency in Entity Reporting Jeffrey Faux		Read Abstract »

Volume 8 No.1 July 2009

Enhancing Organisation Effectiveness Through Human, Relational and Structural Capital: An Empirical Analysis Amrizah Kamaluddin Rashidah Abdul Rahman		Read Abstract »

Audit Committee Characteristics and Management of Malaysian Listed Firms Puan Yatim		Read Abstract »

Managerial Performance Measures in Management Accounting Practices of Malaysian Institutions of Higher Learning Zubir Azhar Soon Suk Yoon		Read Abstract »

Accounting Information System: Education and Research Agenda Nor Azizi Ismail		Read Abstract »

Dynamic Relationship Between Sector-Specific Indices and Macroeconomic Fundamentals Jaafar Pyeman Ismail Ahamd		Read Abstract »

Volume 8 No.2 Deember 2009

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		Read Abstract »

Does Religiosty Influence Ethical Sensitivity? An Investigation on Malaysian Future Accountants Maisarah Mohamed Saat Stacey Portrer Gordon Woodbine		Read Abstract »

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		Read Abstract »

A Look into the Disclosure Improvements of CSR Reporting in Bangladesh Nikhil Chandra Shil Alok Kumar Pramanik		Read Abstract »

Can Stakeholder Theory Add to our Understanding of Malaysian Environmental Reporting Attitudes? Evangeline Elijido-Ten		Read Abstract »