This paper provides empirical evidences on the corporate social disclosure practice in highly regulated industries namely banking and finance. In response to prior literature, research specific industry will allow researcher see some pattern theme for those because all items were treated equally. Result from study shows that product related was highest. It may indicate important issues taking place period under study. Furthermore, result of hypothesis testing size, listing status age...

Purpose This study focuses on Malaysian companies because of the confidence shown by international business community in what is considered to be best country for corporate governance practice. Additionally, stock market largest terms capitalization Asia. The primary objective this investigate utilization internet Malaysian‐listed investor information or communication. It also examines content such relations (IR) compared with similar web sites from other parts world....

The Corruption Perception Index (CPI) for Malaysia shows undesirable results, indicating the issue of corruption should be taken seriously. To address social constructionist perspective is employed, specifically qualitative methodology used to gain an insight phenomenon. This study investigates factors contributing occurrence in Malaysian context. A total twelve interviews were conducted. respondents practitioners, representatives from government agencies and senior public sector officials....

The objective of the study is to investigate CSR practice by one Malaysian Government Link Company via case approach. As a GLC's business has balance its profit with social responsibility state and society. According literature in modern era CSR, starts when determines their act economic obligation. result shows that initiative changed from altruistic core competency. Furthermore, revise agenda contributed socio-economic development as suggested Father Social Responsibility on obligation postulate.

Purpose: This study aimed to introduce a moderator strengthen the relationship between institutional factors and corporate managers’ immersion as governance attributes toward firms’ sustainability initiatives. Theoretical framework: A proposed model based on developed hypothesis was formulated empirical theoretical facts support concepts of legitimacy theories. Design/methodology/approach: The research uses quantitative method that examines quoted companies rated ranked by Nigeria’s World...

The main objective of this study is to extend the prior research in Investor relations information and communication through World Wide Web, by looking into variation investor located at Malaysian corporate website factors thought influence disclosure level. This revealed that company size industry classification was found significantly has positive association with existence website. On other hand, for profitability foreign ownership variables, result show insignificant relationship....

This research mainly aimed at recognizing the extent of big data analysis by external auditors.Semi-structured interviews were conducted with 18 auditors to answer question.Utilizing computerized text, we applied a coding procedure scripts using NVivo Programme.Our findings showed availability and usage in Palestine.The results also revealed series auditing procedures order improve techniques, which leads high-quality audit process.This is crucial for firms providing insights into their...

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus literature on specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding that encountered while doing a sensitive topic. Specifically, some dilemmas, is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation off-the-record which emerged from research. Most importantly, paper shares ideas how researchers...

The main objective of this study is to investigate Corporate Social Responsibility (CSR) practices by listed companies in Malaysia and Singapore. These have been classified as sustainability index the stock exchanges those countries. Sustainability a sister concept CSR. results show influence government business CSR initiatives. second suggest three variables, namely Government Link Companies, Reporting Website Assurance Report, mirror recent changes practices. also significant these...

This study provides in-depth explanation on institutionalisation of sustainability initiatives. applies a qualitative research method, i.e. case study, to address the specific objective. The findings revealed that structured and strategic process initiatives starting from clear vision mission is reflecting commitment for accountability legitimacy. processes involve participation engagement, self-regulation assurance, performance assessments evaluations, reporting disclosure statements. Two...

The Prime Minister Datuk Seri Najib Tun Razak has recognised the importance of women’s contribution country’s development in 2011 through cabinet approved policy having at least 30% women as decision makers corporate sector.In addition, launch 9th World Islamic Economic Forum (WIFE) 2013 London, mentioned that Malaysia given empowerment to involve entrepreneurship.Therefore, this paper descriptively provides details Malaysian public listed companies.This study analyses recent trends labour...

The objective of this study is to investigate on the presence IR information in Malaysia public listed companies' web site. Secondly, it will examine content published firms' sample consists 100 companies that are Kuala Lumpur Stock Exchange (KLSE). These index link counter.

The many accounting scandals occurred in the last three decades have change perspective of accountant globally. As such, higher institutions to play their role nurturing professional ethics order misconception towards profession. Our observation literature indicates that incorporating is a way forward developing future accountants with values. Henceforth, we conducted generic inquiry study explore how could inculcate graduates ethics. findings show conceptual framework which depicted four...

The purpose of the study is to examine pertinent issues related management accounting and financial reporting for waqf, zakat baitulmal institution. has been carried out because very limited studies that elaborate these in Malaysia. findings were collected from documentation research method using annual reports main institutions manage zakah four selected states. In addition, interview by interviewing parties directly activities preparing those which are accountants each Majlis Agama Islam...

The conventional conceptual framework has always been the referred accounting for Malaysia and other countries. However, there is limitation of con- ventional , it merely profit oriented. Contrastingly, guided by Tawheed perspective, Islamic takes into account social economy objectives. Due to differences, this paper intents put forth understanding based on A-Quran, Sunnah also scholars view related principles practices standard. a start up hence hope that initial initiative will be improved...