Contemporary Issues in Financial Reporting, Auditing and Corporate Governance
Editor: Noor Afza Amran, 2013
ISBN 978-967-0474-56-4, 198 pages, RM 30.00
Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion.
The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
List of Contributors
PART 1 FINANCIAL REPORTING
Corporate Social Responsibility and Post-Crisis Strategy
Fathilatul Zakimi Abdul Hamid, Ayoib Che Ahmad & Azhar Abdul Rahman
Employee Stock Options
Kamarul Bahrain Abdul Manaf
Popularity of Financial Ratios in the Annual Reports
The Relationship between Pension Funds and Dividend Payout
Nor Laili Hassan
PART 2 AUDITING
Does Audit Firm Merger Add Value to Its Clients?
Rohami Shafie & Nor Hayati Ahmad
Co-operation between Internal and External Auditors: From the Perspective of Internal Auditors in Malaysian Local Authorities
Siti Zabedah Saidin
Auditor Choice: Events and Theories
The Global Audit Expectation Gap: Within and between Muslim Countries
PART 3 CORPORATE GOVERNANCE
Ownership Holdings: Selected Malaysian Family Businesses
Noor Afza Amran
Ethnic Diversity in Malaysian Initial Public Offerings
Nurwati Ashikkin Ahmad-Zaluki
CEO Succession in Malaysian PLCs: Does Firm Characteristic Make a Difference?
A Framework of Good Governance: Lessons for the Inland Revenue Board Malaysia