Management and Accounting Review (MAR)最新文献_第2页

DRIVERS OF AUDIT FAILURE AND FRAUDULENT FINANCIAL REPORTING: EVIDENCE FROM NIGERIAN DISTRESSED BANKS 审计失败和虚假财务报告的驱动因素:来自尼日利亚陷入困境的银行的证据

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.644

A. Akhidime

{"title":"DRIVERS OF AUDIT FAILURE AND FRAUDULENT FINANCIAL REPORTING: EVIDENCE FROM NIGERIAN DISTRESSED BANKS","authors":"A. Akhidime","doi":"10.24191/MAR.V18I1.644","DOIUrl":"https://doi.org/10.24191/MAR.V18I1.644","url":null,"abstract":"This study examined the drivers (prime facilitators and the motivations) of fraudulent financial reporting and audit failures in distressed Nigerian distressed banks. The study carried out an analytical review of literature that includes previous empirical studies, reports of investigations of the Nigerian Banks by Financial Regulatory Agencies and content analysis of the audited financial statements of the distressed banks. The major findings of this study are that the Audit failures that featured in the distressed banks were driven by the overwhelming influence of the board over their auditors. The board through the purchase of their ‘desired’ poor audit quality’ at high cost, exposed the auditors to economic bonding which compromised their independence and facilitated the issuance of favourable/unqualified audit opinion on the board’s fraudulent financial statements that covered up the boards unethical management practices and material irregularities that undermined the going concern prospects of the banks. The auditors favourable opinions were proved to be untrue, thus resulting in Audit failures. The policy implications of the inferences from this study is that the Nigerian legal and corporate accounting and auditing framework require the fundamental re-engineering of its rules and structure so as to shield auditors from the undue influence of the boards, checkmate the excesses of the executive directors through the upward review of the proportion of non-executive directors on boards, while also providing adequate control over the periodic upward review of audit fees.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114391106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

THE EFFECT OF FIRM CHARACTERISTICS ON EARNINGS MANAGEMENT PRACTICES AMONG MALAYSIAN PUBLIC LISTED COMPANIES IN TECHNOLOGY INDUSTRY 企业特征对马来西亚科技行业上市公司盈余管理实践的影响

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.686

E. Ghani, Nur Afifah Mohd Azemi, Evita Puspitasari

引用次数: 1

ETHICAL WORK CLIMATE IN THE NATIONAL AUDIT DEPARTMENT OFFICES IN MALAYSIA 马来西亚国家审计部门办公室的道德工作氛围

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.754

S. Ismail, Nursia Yuhanis

{"title":"ETHICAL WORK CLIMATE IN THE NATIONAL AUDIT DEPARTMENT OFFICES IN MALAYSIA","authors":"S. Ismail, Nursia Yuhanis","doi":"10.24191/MAR.V18I1.754","DOIUrl":"https://doi.org/10.24191/MAR.V18I1.754","url":null,"abstract":"The study aims to examine the ethical work climate types of the National Audit Department (NAD) offices in Malaysia as perceived by the public sector auditors. The respondents of the study were public sector auditors in the NAD offices from both federal and state levels. Using a survey questionnaire comprising instrument about the ethical climate by Victor and Cullen (1988), a total of 382 responses was received and usable. In order to achieve the research objective, descriptive statistics of mean score and standard deviation were used. The results reveal that the highest mean score is ‘rules’ climate, indicating that the public sector auditors perceived this rules ethical climate to be highly present in their organizations. This is followed by ‘instrumental’ and ‘caring’ ethical climate types. In contrast, law ethical climate type was perceived as almost non-exist in the NAD offices. This study provides useful information on the types of ethical climate types that exist in the offices of the National Audit Department (NAD) as perceived by the public sector auditors which may to some extent help to inculcate the right ethical climate in order improve the level of ethics among public sector auditors which will subsequently enhance the credibility of the NAD and public trust in the government.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"256 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133164388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

AWARENESS OF SOCIAL BUSINESS BY USING SOCIAL MEDIA NETWORK IN MALAYSIA 通过在马来西亚使用社交媒体网络来提高社会企业的意识

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.832

Siti Hafizah Daud, K. Othman

{"title":"AWARENESS OF SOCIAL BUSINESS BY USING SOCIAL MEDIA NETWORK IN MALAYSIA","authors":"Siti Hafizah Daud, K. Othman","doi":"10.24191/MAR.V18I1.832","DOIUrl":"https://doi.org/10.24191/MAR.V18I1.832","url":null,"abstract":"The social enterprise movement in Malaysia is gathering its momentum. An increasing number of social entrepreneurs are taking an interest in this field of activity. Indirectly, this scenario increases the awareness of its significance and, in a range of viewpoints, promotes the social business experience in Malaysia. This article is an explanatory study which indicates the awareness of social business in Malaysia. The literature review was conducted from library research and website sources. It is divided into three sections: (i) definitions of social business, (ii) operating models for social enterprise in Malaysia, and (iii) definitions of social media and its development, and the awareness of young people on social business in relationship with social media in general. The first section begins with various definitions and interpretations of the term ‘social enterprise’, while the second part provides an operating model for social enterprises that are active in Malaysia as well as in relation to the market and potential beneficiaries. The third part is a discussion on social media by looking at definitions and the development of social business in Malaysia in general. With this explanation, it is hoped that the awareness of using social media in social business can be highlighted in better perspectives. \u0000Keywords: Social Business, Social Media, Entrepreneur, Operating Models, Social Enterprise","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124080445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ENVIRONMENTAL RISK DISCLOSURE PRACTICE IN MALAYSIA: AN EMPHASIS ON PLANTATION INDUSTRY 马来西亚环境风险披露实践:以种植业为重点

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.703

Haslinda Yusoff, F. Darus, M. M. Zain, Yussri Sawani, Tamoi Janggu

引用次数: 3

NON-AUDIT SERVICES AND THE CORPORATE GOVERNANCE OF AUDIT CLIENTS 非审计服务与审计客户的公司治理

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.824

K. A. Kamarudin, W. Ismail, Jessieca Cherryl Yatan

{"title":"NON-AUDIT SERVICES AND THE CORPORATE GOVERNANCE OF AUDIT CLIENTS","authors":"K. A. Kamarudin, W. Ismail, Jessieca Cherryl Yatan","doi":"10.24191/MAR.V18I1.824","DOIUrl":"https://doi.org/10.24191/MAR.V18I1.824","url":null,"abstract":"This paper investigates the relationship between corporate governance qualities and the purchase of non-audit services among Malaysian Listed Companies. The sample consists of 709 companies listed on Bursa Malaysia during the year 2014. The study posits that CEO duality, board independence, audit comitte independence, big 4 auditors, the audit committee size, and the frequency of audit committee meetings are associated with the amount of non-audit services. This is basically based on the argument that weaker governance allows the company to jeopardise the independence of external auditor, hence higher level of non-audit services. Company size, profitability, leverage, growth and industry are also included in the study as the control variables. Using the ordinary least square regression model and relevant diagnostic tests, findings shows that only board independence, audit committee independence, audit committee size and big 4 auditors are associated with the level of non-audit services. The results of this study contribute to the present literature on the determinants of non-audit services, especially in emerging market. The result would also be informative to regulators worldwide when considering to apply new policies related to non-audit services.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114502220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

ACCOUNTING GRADUATES: ARE THEY STILL ACCOUNTANTS? 会计专业毕业生:他们还是会计师吗?

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.769

E. Ghani, Kamaruzzaman Muhammad, Nur Azrin Mat Tarmezi, MazurinaMohd Ali, Nabilah Abdullah

{"title":"ACCOUNTING GRADUATES: ARE THEY STILL ACCOUNTANTS?","authors":"E. Ghani, Kamaruzzaman Muhammad, Nur Azrin Mat Tarmezi, MazurinaMohd Ali, Nabilah Abdullah","doi":"10.24191/MAR.V18I1.769","DOIUrl":"https://doi.org/10.24191/MAR.V18I1.769","url":null,"abstract":"This study examines the accounting graduates of a public university in Malaysia. Specifically, this study examines whether the accounting graduates of a public university in Malaysia are in the accounting profession or whether they are in a profession that is not related to accounting. This study also determines whether the accounting graduates’ demographic profile influence their profession. This study utilises online questionnaire on 1003 accounting graduates in the largest public university in Malaysia. The accounting graduates graduated from the period between 2007 and 2017. The results show that most of the accounting graduates are working as accountants or accounting related positions in various industries. Surprisingly, this study shows an alarming sign of accounting graduates not in the accounting profession. This study also shows that the accounting graduates’ demographic profile in terms of gender, age and work sector influence their choice of profession. This study contributes to the existing literature by providing some awareness on the factors influencing the accounting graduates’ choice of profession. The findings in this study could assist the universities to identify strategies in hindering the accounting graduates from leaving to another profession.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125163385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

SUSTAINING BUSINESSES IN A GLOBAL TURBULENT ENVIRONMENT: THE ROLE OF INFORMATION SHARING 在全球动荡的环境中维持企业:信息共享的作用

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.763

S. Idris, S. Mohezar

引用次数: 1

FINANCIAL STRAIN, FINANCIAL MANAGEMENT PRACTICES, MARITAL SATISFACTION AND MARITAL STABILITY AMONG NEWLYWEDS 新婚夫妇的经济压力、财务管理实践、婚姻满意度和婚姻稳定性

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.785

Joki Perdani Sawai, R. Juhari, R. Kahar, Z. Ismail, Rezki Perdani Sawai

引用次数: 4

WELFARE INCENTIVES AND SOCIO-DEMOGRAPHIC DETERMINANTS OF SELF-RATED WELL-BEING IN MALAYSIA 福利激励和社会人口的决定因素自评幸福在马来西亚

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.793

Ahmad Izzam Mohd Fimi, R. Kamaruddin

{"title":"WELFARE INCENTIVES AND SOCIO-DEMOGRAPHIC DETERMINANTS OF SELF-RATED WELL-BEING IN MALAYSIA","authors":"Ahmad Izzam Mohd Fimi, R. Kamaruddin","doi":"10.24191/MAR.V17I3.793","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.793","url":null,"abstract":"Malaysia, among other countries around the world investing immense sum of money to improve social welfare systems by offering social safety net for the deserving ones that exposed to global uncertainties due to economic slowdown. As part of the government initiative to boost the well-being, this study focus on BRIM (1Malaysia Peoples’ Aid), KRIM (1Malaysia People’s Grocery Store), BBIM (1Malaysia Book Voucher) and KIM (1Malaysia Clinics) under Government Transformation Programme (GTP). Specifically, the motivation of this study to identify the most effective and preferred welfare incentives as well as the most significant incentives together with socio-demographic determinants using self-rated well-being by employing logistic regression analysis. Findings discov-ered that K1M has the highest mean (4.94) while the most preferred welfare incentives were BR1M (42%). As for logistic regression analysis, the finding shows that BR1M, KR1M and K1M were significant to influence well-being of people. As comparison, the most significant welfare incentive was BR1M as it has the most significant value at p-value 0.004 and the highest odds ratio at 4.689. Overall, these results suggest that people perceived BR1M as instant relief towards high cost of living and can affects their well-being without considering the socio-demographic backgrounds. \u0000 Keywords: welfare, self-rated, well-being, government programme, quality of life","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122110843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1