Accepted Papers


The Relationship Between Risk Management Committee Characteristics And Modified Audit Opinion In Malaysia
Suhaimi Ishak, School Of Accountancy, Universiti Utara Malaysia
Mohd 'Atef Md Yusof, School Of Accountancy, Universiti Utara Malaysia

The Impact Of Xbrl Adoption On The Information Environment: Evidence From Japan
Zhenyang Bai, University Of Tokyo
Manabu Sakaue, Hosei University
Fumiko Takeda, University Of Tokyo

Investor Preference And Market Reaction To Cash Dividends - Evidence From China’s A Share Stock Market
Mingfang Xiao, Xiamen University
Hong Xiao, Xiamen University

Audit Quality In The Republic Of Macedonia - Myth Or Reality?
Zorica Bozhinovska Lazarevska, University Ss Cyril And Methodius
Maja Stolevska, Audit Authority For Audit Of Instrument For Pre-Accession Assistance (IPA)

Investor Protection And Earnings Announcement Premia Around The World
Siu Kai Choy, Shanghai University Of Finance And Economics
Ying Zheng, Sun Yat-Sen University

The Effect Of Corporate Governance And Firm Characteristic To The Internet Financial Reporting
Ari Kristian, Universitas Indonesia
Vera Diyanty, Universitas Indonesia

Real Earnings Management And Its Impact On Value Relevance Of Earnings
Endang Triyani Gultom, Universitas Indonesia
Vera Diyanty, Universitas Indonesia

Audit Privatization, Audit Fees And Audit Quality: Evidence From Iran
Fakhroddin Mohammadrezaei, Universiti Kebangsaan Malaysia
Norman Mohd-Saleh, Universiti Kebangsaan Malaysia
Bahman Banimahd, Islamic Azad University, Karaj Branch

The Association Between Corporate Governance Mechanisms Related To Board Of Directors' Characteristics And Cost Of Capital: Empirical Evidence From Thailand
Phonphut Limpabandh, Thammasat University
Panya Issarawornrawanich, Thammasat University

Does Interlocking Directorship Affect Firm Performance? New Zealand Evidence
Md. Borhan Uddin Bhuiyan, Massey University
Jamal Roudaki, Lincoln University

The Effect Of Regional And Accessibility Balance Sheet Presentation Of Financial Statements Of Financial Management Accountability In The City Of Palembang
Fachrul Anggi, Sriwijaya University
Ahmad Subeki, Sriwijaya University
Ika Sasti Ferina, Sriwijaya University
Hasni Yusrianty, Sriwijaya University

The Effect Of Audit Quality To Earning Management And Investor Perspective
Anisa Harini , Universitas Indonesia
Vera Diyanty, Universitas Indonesia
Akhmad Syahroza, Universitas Indonesia

Analysis Of Flypaper Effect In General Allocation Fund And Regional Original Income To Regional Expenditure Of Districts And Cities In South Sumatera
Lestari Simanjuntak, Sriwijaya University
Ika Sasti Ferina, Sriwijaya University
Hasni Yusrianty, Sriwijaya University

Ownership Structure And Audit Fee
Sherliza Nelson, International Islamic University Malaysia
Nurul Farha Mohamed Rusdi, International Islamic University Malaysia

How Do Auditors View Managers’ Accounting Disclosure?
Vincent Chen, National University Of Singapore
Edmund Keung, National University Of Singapore

Auditor Expertise And IPO Underpricing
Nigar Sultana, Curtin University
J-Lw Mitchell Van Der Zahn , Curtin University
Harjinder Singh, Curtin University

Earnings Management, Sales Volatility, And Cost Stickiness
Jeong-Ho Koo, Kumoh National Institute Of Technology
Seungah Song, Seoul Women's University
Tae-Young Paik, Sungkyunkwan University

The Integration Of Accounting Sciences In The Determination Of Zakah On Inheritance
SusnaningsihMuat, Islamic State University Of Sultan Syarif Kasim Riau
Andi Irfan, Islamic State University Of Sultan Syarif Kasim Riau
Febri Rahmi, Islamic State University Of Sultan Syarif Kasim Riau
Desrir Miftah, Islamic State University Of Sultan Syarif Kasim Riau
Leny Nofianti, Islamic State University Of Sultan Syarif Kasim Riau

Arrangement Of Financial Position And Value Relevance
Hyuk Shawn, Keimyung University
Jae-Gyung Jung, Sungkyunkwan University
Sung-Chool Jung, Sungkyunkwan University
Tae-Young Paik , Sungkyunkwan University

A Study Of The Environmental Factors Influencing Financial Disclosure Regulations In Nigeria
Abdulkadir Madawaki, Shehu Shagari College Of Education Sokoto

The Effect Of Ultimate Ownership On Cash Dividend Policy With Family Ownership And Corporate Governance Mechanism As Moderating Variables
Engkos Kostaman, Universitas Indonesia
Vera Diyanty, Universitas Indonesia

Beating Threshold Targets: An Expanded View
Mary Mindak, Depaul University
P.K. Sen, University Of Washington Bothell
Jens Stephan, Eastern Michigan University

Analysis Of GRI Reporter
Inten Meutia, Faculty Of Economy University Of Sriwijaya
Emylia Yuniarti, Faculty Of Economy University Of Sriwijaya

Does Earnings Management Lead To Favorable IPO Price Formation Or Further Underpricing?
Kyoko Nagata, Tokyo Institute Of Technology

The Effect Of Accounting Conservatism On Corporate Investment Behavior
Souhei Ishida, Hitotsubashi University
Kunio Ito, Hitotsubashi University

Valuation And Initial Return Of Initial Public Offerings: Role Of Discretionary Accounting Accruals
Hsin-Hui Chiu, Csu-Northridge
Praveen Sinha, Csu-Long Beach

The Impact Of Accounting Regulations On The Judgments Of Japanese Professional Accountants
Noriyuki Tsunogaya, Nagoya University
Satoshi Sugahara, Hiroshima Shudo University
Permod Chand, Macquarie University

The Effect Of IFRS Adoption To Value Relevance Of Goodwill: Evidence From Indonesia Stock Exchange
Aria Farahmita, Department Of Accountancy, Faculty Of Economics, Universitas Indonesia
Nico Iswaraputra, Department Of Accountancy, Faculty Of Economics, Universitas Indonesia

The Examination Of Reward System On Individual’s Intention In Reporting Two Types Of Fraudulent Act Using Anonymous And Non-Anonymous Channel
Caesar Marga Putri, Universitas Muhammadiyah Yogyakarta

The Impact Of Corporate Governance On Informative Earnings Management In The Chinese Market
Ming Liu, Hong Kong Baptist University
Zhijun Lin
Carlos Noronha

The Effects Of Other Comprehensive Income Disclosures And Presentation Formats On Investors' Judgments
Nattapan Tantikul, Thammasat University
Orapan Yolrabil, Thammasat University

Earnings Management And The Types Of CEO Turnover
Jong-Seo Choi, Pusan National University
Young-Min Kwak, Dongguk University
Chongwoo Choe, Monash University

Accounting Quality Of Good Corporate Governance - Case Of Indonesia
Golrida Karyawati P, Universitas Siswa Bangsa Internasional
Ricky Kurniawan
Erik Martinus Bunawan

Fundamental Valuation In Six Asian Countries: Role Of Earnings, Book Value, Residual Income, And Dividend
Kriengkrai Boonlert-U-Thai, Chulalongkorn University
Shahrokh Saudagaran, University Of Washington, Tacoma
P.K. Sen, University Of Washington, Bothell

Value Relevance Of Discretionary Asset Impairment
Jiro Takahashi, Nagoya City University

Time For A Change:A Proposal To Replace The Traditional Accounting Model
Jeanne Yamamura, University Of Nevada Reno
Michimasa Satoh, Aichi Gakuin University

The Monitoring Role Of Debts And Dividends On Audit Fees - Evidence From Tehran Stock Exchange (TSE)
Hossien Fakhari, Mazandaran University
Sakineh Valizadeh, Allameh University

Professional Characteristics And Audit Successes Of Thai CPAs: The Effect Of Free Flow Accountancy Services In AEC
Dr.Kulwadee Lim-U-Sanno, Prince Of Songkla University

Is Client Importance A Representative Measure Of Audit Firms' Independence? Empirical Evidence From Indonesia
Amelia Susanto, Universitas Pelita Harapan (Uph)
Antonius Herusetya, Universitas Pelita Harapan (Uph)

The Importance Of Continuing Professional Education Activities Amongst Malaysian Accountants In Public Accounting Firms
Muhammad Syahir Abdul Wahab, University Utara Malaysia
Mohd Hisyam Selamat, University Utara Malaysia
Ram Al Jaffri Saad, University Utara Malaysia

Auditor Switching And The Perceived Earnings Quality: Malaysian Evidence
Mazrah Malik @ Malek, Universiti Putra Malaysia
Saidatunur Fauzi Saidin, Universiti Putra Malaysia

Benchmarking The Performance Of An Indirect Tax Administration: The Case Of The Royal Malaysian Customs
Muzainah Mansor, Universiti Utara Malaysia
Mahamad Tayib, Universiti Utara Malaysia

Firm Efficiency And Stock Returns: Evidence From Indian Pharmaceutical Industry A Data Envelopment Analysis Approach
Abhishek Ranga, Goa Institute Of Management

Effect Of Conservatism On Cost Of Capital: Mena Evidence
Maha Khalifa, Ligue-Iscae, University Of Manouba
Hakim Ben Othman, Tunis Business School, University Of Tunis
Ligue-Iscae, University Of Manouba

Testing A Model Of The Antecedents And Behavioural Consequences Of Formal And Informal Controls
Vincent Chong, The University Of Western Australia
Law Maggie Bee Chiy

The Study Of Conventional And Mathematics-Based Method In Accounting Principle Learning Towards Students Comprehension
Pigo Nauli, University Of Lampung
Yuliansyah Yuliansyah, University Of Lampung
Dwiyana Nurul Fajar, University Of Lampung

The Perception Of Public Sector Auditors On Performance Audit In Malaysia
Chew Har Loke, International Islamic University Malaysia
Suhaiza Ismail, International Islamic University Malaysia
Fatima Abdul Hamid, International Islamic University Malaysia

The State Advances, The Private Sector Retreats: Firm Effects Of China’s Great Stimulus Program
Anders C. Johansson, Stockholm School Of Economics
Xunan Feng, Shanghai University

Audit Tenure And Audit Quality: Evidence From Turkey
Ahmet Turel, Istanbul University
Asli Turel, Istanbul University
Havva Nur Ciftci, Istanbul University

The Impact Of Social And Environmental Information On Managers’ Decision
Afdal Afdal, Fajar University
Mahfud Sholihin, Gadjah Mada University

Ssd Disclosure Of Executive Director's Remuneration
Siti Seri Delima Abdul Malak, Universiti Utara Malaysia

Ignorance Of Signals: Enron Fraudulent Financial Reporting And Sell-Side Security Analysts
Zeyad Munawer, Birzeit University
Sofri Yahya, Universiti Sains Malaysia
Siti Nabiha Abdul Khalid , Universiti Sains Malaysia

Accounting Ethics Education In Nigeria: The Case Of Two Nigerian Federal Universities
Usang, Obal Usang Edet, Department Of Accounting, University Of Calabar
Agbor, John Eno, Department Of Accounting, University Of Calabar
Kabiru IsaDandago, School Of Accountancy, Universiti Utara Malaysia

Decision Usefulness Approach To Financial Reporting: A Case For The General Public
Shamsudeen Ladan Shagari, School Of Accountancy, Universiti Utara Malaysia
Kabiru Isa Dandago, School Of Accountancy, Universiti Utara Malaysia

Corporate Ownership Structure And Managerial Behavior To Beat Market Expectations In Korea
Hyewon Paik, Chungnam National University
Yoon Sung Koh, Hankuk University Of Foreign Studies

Does Accounting Information Matter On Investment Judgment?
Luciana Spica Almilia, Perbanas Banking And Business College

Adoption Of Clarified International Standard Of Auditing (ISA) And International Standard Of Quality Control (ISQC) Among Small And Medium Practice (SMP) In Malaysia
Soon Yong Ang, University Tunku Abdul Rahman
Dr Nurmazilah Dato Mahzan, University Malaya

Voluntary Disclosure And Value Relevance Of Segment Information
Yutaro Murakami, Keio University
Atsushi Shiiba, Osaka University

The Supply Shortage Of Accounting Graduates In Indonesia: The Public Accounting Firms Perspective
Ani Suryani, Universitas Negeri Malang

The Effect Of Fair Value Hierarchy Disclosure On Nonprofessional Investors’ Reliability Judgment
Nadon Patanavanichkul, Thammasat University
Orapan Yolrabil, Thammasat University

Cgu Aggregation In A-Ifrs Goodwill Impairment Testing Regime
Kaiying Ji, The University Of Sydney
Tyrone Carlin, The University Of Sydney
Nigel Finch, The University Of Sydney

Different Organizational Structures And Divergent Setting Standards In The Global Convergence Era
Kensuke Ogata, University Of Nagasaki

Value Relevance Of Fair Value Of Investment Properties And Board Characteristics In Malaysian Real Estate Investment Trusts (MREITs)
Mei Zi Tan, School Of Accountancy, Faculty Of Economics And Management, Universiti Kebangsaan Malaysia
Mohamat Sabri Hassan, School Of Accounting, Faculty Of Economics And Management, Universiti Kebangsaan Malaysia

Voluntary Compliance With Operating Segment In Nigeria: An Examination On The Readiness For IFRS
Kabir Ibrahim Tukur, University Pendidikan Sultan Idris
Hartini Ja'afar, Universiti Pendidikan Sultan Idris

The Analysis Of The Influence Of Corporate Governance Mechanism On The Research And Development Disclosure Rate
Arista Lya Kusuma, Universitas Indonesia
Vera Diyanty, Universitas Indonesia

XBRL Technology Adoption Framework By The New Zealand Government
Jasmine David, Victoria University Of Wellington
Carolyn Fowler, Victoria University Of Wellington

Relation Between Information On Comprehensive Income And Firm’s Financing Behavior
Miho Nakamura, Oita University

The Determinants Of Exercising The Executive Stock Option And The Incentive Effect Of The Executive Stock Option On The Firm’s Financial Risk: Evidence From Chinese Listed Market
Jing Huang, International Business School Suzhou At Xi'an Jiaotong-Liverpool University
Xinyin Zhang, International Business School Suzhou At Xi'an Jiaotong-Liverpool University

A Study On Disclosure Practices Of Religious Institution: In Case Of Zakat Institutions In Malaysia
Raedah Sapingi, Universiti Tenaga Nasional
Siti Normala Sheikh Obid, International Islamic University Malaysia
SherlizaPuat Nelson, International Islamic University Malaysia

Auditors’ Ethical Judgments: Assessing The Effect Of Moral Intensity
Razana Juhaida Johari, Universiti Teknologi Mara
Zuraidah Mohd Sanusi, Universiti Teknologi Mara
Michihiro Ozawa, Rikkyo University

The Effect Of Good Corporate Governance On Islamic Comprehensiveness Information Disclosure Of Sustainability Report Moderated By Company Size And Age
Hardiansyah Reza, Universitas Airlangga
Zaenal Fanani, Universitas Airlangga
Khusnul Prasetyo, Universitas Airlangga
Agus Widodo Mardijuwono, Universitas Airlangga

Meta-Analysis: A Decade Study About The Determinants Of Earnings Response Coefficient (ERC) In Indonesia
Fitria Pranandari, Universitas Airlangga
Zaenal Fanani, Universitas Airlangga
Khusnul Prasetyo, Universitas Airlangga
Agus Widodo Mardijuwono, Universitas Airlangga

The Enhancement Decision Through IOS: Evidence To Leverage, Debt Maturity, And Protective Covenant
Yulliana Ekaningrum, Universitas Airlangga
Zaenal Fanani, Universitas Airlangga
Khusnul Prasetyo, Universitas Airlangga
Agus Widodo Mardijuwono, Universitas Airlangga

The Influence Of Culture, Gender And Educational Level On Escalation Of Commitment: Comparison Japan And Indonesia
Masako Saito, Osaka Sangyo University
Sekar Mayangsari, Trisakti University

The Influence Of Auditor’s Professionalism Towards Materiality Consideration In Auditing Financial Report For CPA Firm In Palembang City-South Sumatera, Indonesia
Emylia Yuniarti, Sriwijaya University
Inten Meutia, Postgraduate Program Sriwijaya University

International Financial Regulation And Accounting Standards
Takefumi Ueno, University Of Shizuoka

Gregorian Calendar In Sharia Financial Reporting - Why Do Not The Hijri Calendar
Alchudri Munir, State Islamic University Of Sultan Syarif Kasim Riau

Efforts And Challenges In Adopting International Financial Reporting Standards (IFRS) In Nigeria
Yusuf Muhammad Alkali, Waziri Umaru Federal Polytechnic, Birnin Kebbi

The Impact Of Financial Distress Status And Corporate Governance Structures On The Level Of Voluntary Disclosure Within Annual Reports Of Firms (Case Study Of Non-Financial Firms In IndonesiaOver The Period Of 2009-2011)
Rosa Lenna Nugraheni, Fakultas Ekonomi Universitas Sebelas Maret
Evi Gantyowati, Fakultas Ekonomi Universitas Sebelas Maret

Directors’ And Officers’ Liability Insurance And Investment Efficiency: Evidence From Taiwan
Kuei-Fu Li, Department Of Accounting, Ming-Chuan University
Ying-Ping Liao, Department Of Accounting, Ming-Chuan University

Corporate Governance Characteristics And Firm Performance Among Shariah And Non-Shariah Approved Companies In Malaysia
Mohd Ariff Mustafa, Multimedia University
Fathiah Hashim, Multimedia University
Maliza Mohd Nor, Multimedia University

Modeling Accounting Conservatism
Yasuhiro Ohta, Keio University

Financial Assets And Liabilities Disclosure Practices In Islamic Banks In Malaysia
Mustafa Mohd Hanefah, Universiti Sains Islam Malaysia
Zurina Shafii, Universiti Sains Islam Malaysia
Nurazalia Zakaria, Universiti Sains Islam Malaysia
Fadhilah Abdullah Asuhaimi, Universiti Sains Islam Malaysia

The Effect Of Audit Quality Control Inspection On Audit Quality - Evidence From Korea Market
Yeon-Hee Park, Kongju University

Global Standard Setting And The Adoption Of International Financial Reporting Standards
Tomomi Shiosaki, Hiroshima City University

An Examination Of Perceived Barriers In Peer Relationships At Public Accounting Firm
Teodora Winda Mulia, Widya Mandala Catholic University

The Impact Of Ifrs Adoption On Audit Fees: Evidence From Malaysian Listed Companies
Wan Abdul Wahid Wan Lokman, International Islamic University Malaysia
Hafiz Majdi Ab Rashid, International Islamic University Malaysia
Hairul Azlan Annuar, International Islamic University Malaysia

The Links Among Monetary Incentives, Task Attractiveness, Effort, And Task Performance: An Experimental Evidence
Muhammad Syam Kusufi, Fe Universitas Trunojoyo Madura
Mahfud Sholihin, Feb Universitas Gadjah Mada

Corporate Social Responsibility And Business Sustainability
Kasmah Tajuddin, Universiti Tunku Abdul Rahman

Corporate Governance, Managerial Ownership, Family Ownership And Earnings Management: Study On Malaysian PLCs
Nooriha Mansor, Universiti Utara Malaysia
Ayoib Che Ahmad, Universiti Utara Malaysia
Nurwati Ashikkin Ahmad Zaluki, Universiti Utara Malaysia

Comprehensive Income: A Preliminary Survey Of Reporting Preference By Malaysian Ace Market Companies
Azhar Abdul Rahman, Universiti Utara Malaysia

Factors That Influence The Use Of Generalized Audit Software (GAS) By External Auditors
Aidi Ahmi, Universiti Utara Malaysia
Simon Kent, Brunel University

Considering Decision Usefulness Approach In Indonesia: Is It Really Useful?
Dwiyani Sudaryanti, Brawijaya University
Eko Ganis Sukoharsono, Brawijaya University
Zaki Baridwan, Brawijaya University
Aji Dedi Mulawarman, Brawijaya University

Executive Compensation Restrictions And Shareholder Wealth Maximization: Empirical Evidence From U.S. Bailed-Out Companies
Eddy Junarsin, Faculty Of Economics And Business, Universitas Gadjah Mada

Determinants Of Earnings Management In Indonesian Banking Industry: Analysis Of The Impact Of Sfas 50 And 55 (Revised 2006)
Mushfi Ridho, Universitas Indonesia
Fitriany Abdul Mutholib, Universitas Indonesia

The Effect Of Internal Characteristics Of Indonesia Smes On The Use Of Accounting Information With Environmental Uncertatinty As Moderating Variable
LodovicusLasdi, Widya Mandala Catholic University
Teodora Winda Mulia, Widya Mandala Catholic University

The Contagion Effects Of The Great East Japan Earthquake
Yasushi Yoshida, Tokyo Keizai University

An Experimental Comparative Institutional Analysis Of The Formation Of Auditing Systems
Satoshi Taguchi, Doshisha University
Yoshio Kamijo, Kochi University Of Technology

Generation Accounting And Interaction With The Environmental Accounting
Yaghoub Aghdam, Islamic Azad University (Iran-Sofian Branch)
Hamid Reza Vakilifard, Islamic Azad University (Science And Research Branch)
Seyyed Jabber Mirnia, Islamic Azad University (Iran-Sofian Branch)

Corporate Governance And Information Asymmetry Among Uae Listed Companies
Saleh Salem Saeed Bajrei, University Of Yaman
Nor Asma Lode, Universiti Utara Malaysia

Intellectual Capital Reporting In New Zealand
Dr Tracy-Anne De Silva, Lincoln University
Michelle Stratford, Deloitte, Christchurch
Murray Clark, Lincoln University

Audit Committee Reforms In Indonesia:Level Of Compliance And Its Determinants
Ari Kuncara Widagdo, Accounting Department Sebelas Maret University
Susela Devi Selvaraj, Faculty Business And Accountancy University Malaya

External Auditors And Intention To Whistle Blow - Case Of Malaysian Auditors
Noraziah Abu Kasim, Universiti Putra Malaysia
Badriyah Minai, Universiti Putra Malaysia
Hashanah Ismail, Universiti Putra Malaysia

The Impact Of Audit Committee Efectiveness OnLate Reporting: Evidence From Indonesia
Siti Rochmah Ika, Janabadra University
Andreas Ronald Setianan, Janabadra University

Using Beneish Model To Predict Likelihood Of Fraud Incidences In Shariah-Compliant Companies
Zuraidah Mohd Sanusi, Accounting Research Institute, Universiti Teknologi Mara
Yusarina Mat Isa, Accounting Research Institute, Universiti Teknologi Mara

Audit Partner’s Characteristics And Audit Fees Negotiation In Malaysia
Mohd 'Atef Md Yusof, Universiti Utara Malaysia

Social Community Engagement Within The Close Community: The Evidence Of The Mercy Malaysia
Norazita Marina Abdul Aziz, Universiti Utara Malaysia
Dr. Andrea Coulson , University Of Strathclyde

Value Relevance Of Earnings Management
Ali Rahmani, University Of Alzahra
Nazanin Bashirimanesh, University Of Alzahra

Audit Committee And Disclosure Quality: Uk Evidence
Nooraisah Katmon, Sultan Idris Education University

The Effects Of Internal Audit Outsourcing On The Independence Of The External Auditor In Lagos, Nigeria
Enyinna Okpara, Nigeria Defence Academy, Kaduna, Nigeria
Kabiru Isa Dandago, Universiti Utara Malaysia

Enhancing Corporate Governance Through Involved Employee Appraisal System For Effective Firm Performance
Iwora Godfrey Agara, Geometric Power Ltd, Abuja, Nigeria
Raphael E.Etim, University Of Uyo, Department Of Accounting, Uyo, Akwa Ibam State
Kabiru Isa Dandago, Universiti Utara Malaysia

Directors' Network And Pay Packages In Malaysia
Wan Mohammad Taufik Wan Abdullah, Universiti Tenaga Nasional
Rashidah Abdul Rahman, Accounting Research Institute, Universiti Teknologi Mara
Nur Azizah Mohamad Parij, Universiti Multimedia

The Relationship Between Ownership Governance And Firms’ Performance Among Surviving Listed Firms In Malaysia
Zaleha Abdul Shukor, Universiti Kebangsaan Malaysia
Romlah Jaffar, Universiti Kebangsaan Malaysia
Khalijah Ahmad, Universiti Kebangsaan Malaysia
Ruhanita Maelah, Universiti Kebangsaan Malaysia
Aini Aman, Universiti Kebangsaan Malaysia

Internet Financial Reporting (IFR) Disclosure Strategy And Firm Value: Malaysian Evidence
Kamarul Baraini Keliwon, Universiti Kebangsaan Malaysia
Zaleha Abdul Shukor, Universiti Kebangsaan Malaysia
Zakiah Muhammadun Mohamed, Universiti Kebangsaan Malaysia
Mohammat Sabri Hassan, Universiti Kebangsaan Malaysia

National Culture And Cash Holdings Around The World
Cameron Truong, Monash University
Yangyang Chen, Monash University
Madhu Veeraraghavan, Monash University

Determinants Of Reported Goodwill Impairment: The Case Of Malaysian Listed Companies
Jamaliah Abdul Majid, Universiti Utara Malaysia

Board Demographic Diversity And Intellectual Capital Performance: The Moderating Role Of Frequency Of Board Meetings
Mahfoudh Abdul Karem Al-Musalli, Universiti Utara Malaysia
Ku Nor Izah Ku Ismail, Universiti Utara Malaysia

The Impact Of Ownership Structure On The Financial Performance Of Listed Insurance Firms In Nigeria
Benjamin Kumai Gugong, Kaduna State University, Nigeria
Love O. Aragu, Federal University, Otuoke, Bayelsa State, Nigeria
Kabiru Isa Dandago, Universiti Utara Malaysia

Effect Of Ethical Ideologies On Ethical Judgment Of Future Accountants: Malaysian Evidence
Suhaiza Ismail, Department Of Accounting, Faculty Of Economics And Management Sciences, International Islamic University Malaysia

The Determinants of Underpricing in the ChiNext IPOs
Kenta Funaoka

The Effect of Interactive Control System and Boundary Control System in the Relationship between Budget Participation and Budget
Masnawaty Sangkala


Can Group Discussion Mitigate Recency Bias in Stock Investment Decision Making?
Dedhy Sulistiawan, University of Surabaya
Supriady, Universitas Gadjah Mada


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