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Author : Radiah Othman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (968 download)
Download or read book Financial Reporting Practices of Charity Organizations in Malaysia written by Radiah Othman and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Norli Ali
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book Financial Reporting Disclosure written by Norli Ali and published by . This book was released on 2015 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia (CCM). Subsequently, this study examined the factors influencing the non-profit organisations on their level of financial reporting disclosure. The results show that all non-profit organisations that submitted their annual reports for financial year ended 2010 prepared the Statement of Income and Expenditure, Balance Sheet and Cash Flow Statement although the level of financial reporting disclosure differs. The results also show that total revenues and total assets influencing the level of disclosure. Non-profits organization with high total assets and total revenue tends to disclosed more details items in the Income and Expenditure and Balance Sheet Account. This study provides initial understanding of the state of financial reporting practices that reflects the transparency and accountability practices among non-profit organisations in Malaysia.
Author : Mohammad Fauzi Othman
Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.:/5 (975 download)
Download or read book Financial Reporting Practices of Finance Companies in Malaysia written by Mohammad Fauzi Othman and published by . This book was released on 1996 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Impacts of Internal Control Practices on Financial Accountability in Islamic Non-Profit Organizations in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2019 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims at examining the impacts of internal control practices on financial accountability in Islamic non-profit organizations (NPOs) in Malaysia. Thus, this study applies an explanatory case study method to analyze intervention of life events which form the internal control practices. For data collection, this study used a shorter case study interview with interview protocol questions developed from the literature review. For reporting, this study adopted a multiple-case study format combining all three cases into a single report. As a result, this study identified significant interrelation impacts between internal control practices and financial accountability by Islamic NPOs in Malaysia under three aspects: (i) financial accountability 'for what' - internal control as part of financial accountability process; (ii) financial accountability 'on how' - internal control discharged financial accountability through financial disclosure; and (iii) financial accountability 'to whom' - internal control supports Islamic NPOs to gain both power (khilāfah) and trust (amānah) from stakeholders. Therefore, this study is among the few studies that examine the internal control practices especially their impacts on financial accountability of Islamic NPOs in Malaysia.
Author :
Publisher :
ISBN 13 : 9789839920925
Total Pages : 330 pages
Book Rating : 4.9/5 (29 download)
Download or read book Financial Reporting written by and published by . This book was released on 1998 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khairul Anuar Kamaruddin
Publisher : Utusan Publications
ISBN 13 : 9789676115799
Total Pages : 128 pages
Book Rating : 4.1/5 (157 download)
Download or read book Financial Reporting in Malaysia written by Khairul Anuar Kamaruddin and published by Utusan Publications. This book was released on 2004 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lembaga Piawaian Perakaunan Malaysia
Publisher :
ISBN 13 :
Total Pages : 5 pages
Book Rating : 4.:/5 (12 download)
Download or read book Annual report : Financial Reporting Foundation written by Lembaga Piawaian Perakaunan Malaysia and published by . This book was released on 2013 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Suhaily Hasnan
Publisher :
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4.:/5 (129 download)
Download or read book Management Predisposition, Motive, Opportunity, and Earnings Management for Fraudulent Financial Reporting in Malaysia written by Suhaily Hasnan and published by . This book was released on 2009 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and opportunity (i.e. poor corporate governance). Then, the second issue looks into the relationship between earnings management and the occurrences of fraudulent financial reporting. The study uses a matched sample of 47 firms that were convicted of issuing fraudulent financial statements during the period from 1996 to 2006. Our results show that firms with fewer related party transactions, higher number of prior violations, and higher proportion of founders on board are more likely to quot;tipquot; over the edge into fraudulent financial reporting. We also find that the corporate environment most likely to lead to fraudulent financial reporting is characterized by accounting practices that are already quot;pushing the envelopequot; on earnings management. Furthermore, we find that firms are embroiled in fraudulent financial reporting when non-family and non-foreigners own the company, and when the level of financial distress is high. As expected, our results also show that firms involved in fraudulent financial reporting have significantly poor corporate governance structures whereby the audit quality is lower and outside directors seem overcommitted. However, we find no evidence that firm's political connection factor or the level of board independence play a significant role in the potential for fraudulent financial reporting.
Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book A Case Study of Internal Control Practices in Islamic Non-Profit Organizations in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the current internal control practices of Islamic non-profit organizations in Malaysia. This study employs comparative case study method by using interview for its data collecting approach. Three Islamic non-profit organizations with similar characteristics were selected as samples for this study. Findings showed that several similarities in internal control practices aspects such as segregation of duties, authorisation of transactions and documentation of records in the organizations. Different practices were also identified, especially in physical control over assets and records and independent checks on performance aspects. The study found inadequate physical control over assets and records, such as installation of alarm and CCTV camera, hiring a guard over premises and also a barrier to financial documentations and room. Also two out of three Islamic non-profit organizations did not practise internal audit processes for independent checks on performance. Based on these findings, several suggestions were highlighted for improvement. This paper also identified issues and challenges in the internal control practices, such as lack of financial staff, low equipped physical control tools, not assigning internal auditor for frequent review over operation purposes and financial limitation.
Author :
Publisher :
ISBN 13 : 9789839920918
Total Pages : 57 pages
Book Rating : 4.9/5 (29 download)
Download or read book A Study of the Current Financial Accounting and Reporting Practices of Oil and Gas Companies Involved in Upstream Activities in Malaysia written by and published by . This book was released on 1998 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jackson Hill Chartered Accountants
Publisher :
ISBN 13 : 9781855242531
Total Pages : pages
Book Rating : 4.2/5 (425 download)
Download or read book Financial Reporting for Charities written by Jackson Hill Chartered Accountants and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geok Bee Teh
Publisher : Springer
ISBN 13 : 9811042411
Total Pages : 266 pages
Book Rating : 4.8/5 (11 download)
Download or read book Empowering 21st Century Learners Through Holistic and Enterprising Learning written by Geok Bee Teh and published by Springer. This book was released on 2017-04-08 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book consists of a collection of selected papers presented at the TARC International Conference 2016 held from 17 to 18 October, 2016. It offers a tool for empowering schools and teachers as a way forward for transforming education.
Author : Norman Alvey
Publisher : Phillimore
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.3/5 (91 download)
Download or read book From Chantry to Oxfam written by Norman Alvey and published by Phillimore. This book was released on 1995 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: From Chantry to Oxfam: A Short History of Charities and Charity Legislation
Author : Syaima' binti Adznan
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.:/5 (957 download)
Download or read book Financial Instruments Disclosure Practices written by Syaima' binti Adznan and published by . This book was released on 2014 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current changes in business settings have directed companies to conduct business at international level, which requires the use of financial instruments. The mandatory MFRS 7, an-equivalent to the IFRS 7 standard shall be applied for annual financial periods beginning or after 1 Jan 2012. It caters for entities to disclose their involvement with financial instruments. Thus, the aim of this study is to investigate the financial instruments disclosure (FID) practices of Malaysian listed companies; specifically, their level of compliance with MFRS 7. The mean score for FID is 80.76%, which indicates that, in general, companies have complied with MFRS 7, although there are several requirements omitted by some companies. Furthermore, in light of the revision of MCCG in 2012, this study examines the association of corporate governance mechanisms with the extent of FID among companies. The corporate governance characteristics used in this study are board expertise, audit committee independence, audit fee, external and internal audit functions. This study applied the agency theory and formulated five hypotheses to test the extent of the relationship between FID and corporate governance characteristics. Based on a total sample of 319 Malaysian public listed companies for financial year end 2012, the analysis revealed that FID is significantly and positively associated with audit committee independence and external audit functions, while internal audit is negatively associated. The results suggest that audit committee members need to be independent to discharge their duties effectively; in addition, there should be an internal audit function that is independent, reliable and functioning in a timely manner. This is crucial in order to strengthen the role of the auditing function within the firm. Moreover, the results attest that, Big Four audit firms are more likely to ensure high compliance with applicable accounting standards compared to non-Big Four, as they are internationally recognised, and have more resources and expertise. Apart from contributing to the literature on financial reporting and corporate governance, this study may serve as a valuable input for regulators and standard setters to encourage strict enforcement of the incorporation of effective corporate governance practices in Malaysian listed companies, as this is likely to have some influence on the level of compliance with MFRS.
Author : Jane Lazar
Publisher :
ISBN 13 : 9789833850402
Total Pages : 587 pages
Book Rating : 4.8/5 (54 download)
Download or read book Financial Reporting Standards for Malaysia written by Jane Lazar and published by . This book was released on 2007 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Siti Rokyah bte Md. Zain
Publisher :
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.:/5 (956 download)
Download or read book Determinants of Financial Reporting Practices on Waqf by Malaysian's State Islamic Religious Councils written by Siti Rokyah bte Md. Zain and published by . This book was released on 2005 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Noorul Azwin
Publisher :
ISBN 13 :
Total Pages : 21 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Impact of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia written by Noorul Azwin and published by . This book was released on 2014 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the relationship between corporate governance mechanisms and financial statement fraud in Malaysia. This study also investigates the likelihood of Malaysian financial statement fraud firms' involvement in real earnings management. Although a number of firms submitted fraudulent financial statement each year to deceive financial statement users in decision making, limited studies have been undertaken on financial statement fraud in emerging countries. This study will fill the research gap by examining the relationships between financial statement fraud, corporate governance and real earnings management. In the end, this study will make a significant contribution for regulators to make policies and analysts to identify early warning signals with regard to fraudulent financial reporting practices in Malaysia. Univariate and multiple regression models will be employed to test the hypothesized relation between firms convicted in financial statement fraud and corporate governance practices. This study will incorporate ethnic attribute on the board and audit committee. This study will also investigate changes towards corporate governance practice after fraud detection. To the best of the researcher's knowledge, no research has investigated pre and post corporate governance practices in related to financial statement fraud at the same time. Abnormal real earnings management will be used as the proxy for earnings management. Prior literatures have focused on accounting accruals to proxy earnings management. Nevertheless, past literatures documented that it is more favourable for managers to manipulate monetary values that involve with the timing of actual business transactions. It is also posited that real earnings management occurs before manipulation of accruals. As a result, the decision to use real earnings management in identifying early warning signal of financial statement fraud is appropriate. Potential findings of this study are the effective corporate governance mechanisms able to reduce fraudulent financial reporting. Furthermore, earnings quality is expected to decline towards the conviction of financial statement fraud.
