Journal of Financial Reporting and Accounting

2003 - 2023

Current editor(s): Prof. Aziz Jaafar and Prof Khaled Hussainey

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Volume 9, issue 2, 2011

Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies pp. 104-118

Satish Kumar and A.K. Sharma

Internal corporate governance and board performance in monitoring roles pp. 119-140

Hasnah Kamardin and Hasnah Haron

The effect of the board structure on earnings management: evidence from Portugal pp. 141-160

Sandra Maria Geraldes Alves

Defining goodwill: a practice perspective pp. 161-175

Marco Giuliani and Daniel Brännström

Effect of international financial reporting standards on financial information quality pp. 176-196

Elisa García Jara, Amparo Cuadrado Ebrero and Rolando Eslava Zapata

Volume 9, issue 1, 2011

Corporate online reporting in 2010: a case study in Jordan pp. 5-26

Khaldoon Al‐Htaybat

Factors impacting the credibility of website disclosures pp. 27-46

Lori L. Epping and W. Mark Wilder

IFRS – preparedness of Indian banking industry pp. 47-53

Mohammad Firoz

Network governance in government‐linked companies (GLCs) and non‐government‐linked companies (NGLCs) in Malaysia pp. 54-73

Azmi Abd. Hamid

Compliance and value relevance of audit committees: evidence from Hong Kong pp. 74-97

Raymond S.Y. Chan, Charles K.S. Lau and Artie W. Ng

Volume 8, issue 2, 2010

Corporate social responsibility disclosure pp. 72-91

Zakaria Ali Aribi and Simon Gao

The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students pp. 92-109

Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

Institutional investors and earnings management: Malaysian evidence pp. 110-127

Azlina Abdul Jalil and Rashidah Abdul Rahman

Fraudulent financial reporting and company characteristics: tax audit evidence pp. 128-142

Juahir Mohd Nor, Norsiah Ahmad and Norman Mohd Saleh

Turnaround prediction of distressed companies: evidence from Malaysia pp. 143-159

Syahida Binti, Zeni and Rashid Ameer

Volume 8, issue 1, 2010

Contingency factors influencing the availability of internal intellectual capital information pp. 4-21

Ching Choo Huang, Michael Tayles and Robert Luther

Comparisons on selected ratios between IFRS and US GAAP companies pp. 22-34

Da‐Hsien Bao, Jooh Lee and George Romeo

Voluntary disclosure byShariahapproved companies: an exploratory study pp. 35-49

A.A. Ousama and A.H. Fatima

Knowledge of ethics, perceived ethical problems and ethical judgments pp. 50-64

Maheran Zakaria, Hasnah Haron and Ishak Ismail

Volume 7, issue 2, 2009

Application of the Economic Value Added (EVA) Protocol in a University Setting as a Capital Budgeting Tool pp. 1-17

Nopadol Rompho

Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence pp. 19-40

Rohaya, Noor, Nor’Azam Mastuki and Barjoyai Bardai

Corporate Governance Reform and the Value Relevance of Equity Book Value and Earnings in Malaysia pp. 41-59

Adibah Jamaluddin, Nor’Azam Mastuki and Asyaari Elmiza Ahmad

Do Indonesian Firms Inflate Their Reported Earnings Prior to IPOs? pp. 61-79

Dezie L. Warganegara and Intan Indriastari

Reflexivity in Qualitative Accounting Research pp. 81-95

Siti Nabiha Abdul Khalid

Volume 7, issue 1, 2009

Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes pp. 1-16

Mohd Halim Kadri, Rozainun Abdul Aziz and Muhd Kamil Ibrahim

Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia pp. 17-35

Foong Soon Yau, Loo Sin Chun and Rajeswary Balaraman

Introducing Tax Education in Non‐Accounting Curriculum in Higher Education: Survey Evidence pp. 37-51

Anis Barieyah Mat Bahari and Lai Ming Ling

Family Business, Board Dynamics and Firm Value: Evidence from Malaysia pp. 53-74

Noor Afza Amran and Ayoib Che Ahmad

Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters pp. 75-104

Tyrone M. Carlin, Nigel Finch and Nur Hidayah Laili

Volume 6, issue 1, 2008

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies pp. 1-20

Azrul Abdullah and Ku Nor Izah Ku Ismail

Ethics of Future Accounting Professionals: Evidence from Malaysia pp. 21-33

Nur Barizah Abu Bakar, Suhaiza Ismail and Suaniza Mamat

Managerial Ownership Structure and Earnings Management pp. 35-53

Chi‐Yih Yang, Hung‐Neng Lai and Boon Leing Tan

Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia pp. 55-74

Azham, Ali, Lee Teck Heang, Rosli Mohamad and Marianne Ojo

The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value pp. 75-90

Aulia Fuad Rahman and Norman Mohd‐Saleh

Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia pp. 91-115

Norashikin Ismail and Pauline Weetman

Volume 5, issue 1, 2007

An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia pp. 1-19

Hilwani Hariri, Norshimah Abdul Rahman and Ayoib Che Ahmad

An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka pp. 21-39

Hanafiah Haji Hasin and Normah Haji Omar

DIA to BAcc: A Case of UiTM Sarawak Campus pp. 41-69

Shafi Mohamad and Fatimah Bujang

Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations pp. 71-86

Radiah Othman and Jamaliah Said

Moderating Effect of Balanced Scorecard Measures Usage on Strategy‐performance Relationship: An Empirical Study of Manufacturing Firms pp. 87-118

Ruzita Jusoh, Daing Nasir Ibrahim and Yuserrie Zainuddin

Universities – Workplace Competency Gaps: A Feedback from Malaysian Practising Accountants pp. 119-137

Mara Ridhuan Che Abdul Rahman, Tengku Akbar Tengku Abdullah, Arawati Agus and Mohd Mohid Rahmat

Determinants of the Choice of Reporting the Direct Method or Indirect Method of Cash Flow from Operating Activities: Malaysian Evidence pp. 139-156

Salleh Hassan and Theo Christopher

Volume 4, issue 1, 2006

Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non‐shari’ah Approved Companies on Bursa Malaysia pp. 1-23

Shahul Hameed Mohamed Ibrahim, A.H. Fatima and Sheila Nu Nu Htay

Desired Attributes of Public Accounting Firms from Accounting Students’ Perceptions: The Case of University of Malaya & International Islamic University of Malaysia pp. 25-37

Mazni Abdullah and Zamzulaila Zakaria

Graphical Information in Corporate Annual Report: A Survey of Users and Preparers Perceptions pp. 39-59

Rosiatimah Mohd Isa

Integration of the South and East Asian Stock Markets: How Long to Go? pp. 61-102

Rashid Ameer

Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting pp. 103-128

Rasid Mail, Nafsiah Mohamed and Ruhaya Hj. Atan

Self‐efficacy and Student Performance in an Accounting Course pp. 129-146

Tho Lai Mooi

Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch pp. 147-163

Lai Ming Ling and Izlawanie Muhammad

Volume 3, issue 1, 2005

Corporate Failure Prediction: An Investigation of PN4 Companies pp. 1-16

Wan Adibah Wan Ismail, Raja Adzrin Raja Ahmad, Khairul Anuar Kamarudin and Rusliza Yahaya

Corporate Reporting on Minority Shareholders Information And Its Implication on Shareholders Activism in Malaysia pp. 17-39

Fazlina Mohd Fahmi and Normah Omar

Do Malaysian Banks Manage Earnings Through Loan Loss Provisions? pp. 41-47

Abd. Ghafar b. Ismail, Roselee Shah Shaharudin and Ananda R. Samudhram

Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation of Extraordinary Items pp. 49-70

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak pp. 71-89

Amrizah Kamaluddin and Nero Madi

The New Issue Puzzle in Malaysia: Performance and Earnings Management pp. 91-110

Rashidah Abdul Rahman and Wan Razazila Wan Abdullah

Timeliness of Local Authorities’ Financial Reports pp. 111-127

Norkhazimah Ahmad and Asmah Abdul Aziz