Search Results - "Accounting scandals"

Accounting Scandals in Malaysia and Stock Market Reactions by Lye, Boon Yee

“…In view of the recent occurrence of an unprecedented number of accounting scandals in Malaysia, it is of our concern to examine the stock market reaction to announcement of fraudulent financial reporting. …”
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Analyzing the worst corporate accounting scandals: theoretical framework perspective by Maulidi, Ach

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CEO Compensation and Earnings Management by Qin, Ziqi

“…Improper method to manage earnings may result in accounting scandals. In the first decade of the 21st century, numerous accounting scandals have been disclosed. …”
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Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia by Merza, Intan Liyana

“…The issue of auditor independence has attracted the attention of the government, accounting bodies, and the general public especially after the unfolding of major international and local accounting scandals.…”
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Relationship Between Creative Accounting and Corporate Governance by Agarwal, Vivek

“…Abstract The influence of corporate governance on financial reporting is of present attention as regulators and managers are in the process of assessing and developing extensive reforms in the wake of recent accounting scandals. This research focuses on the relation between creative accounting and corporate governance and tests the strength of the relationship between the various corporate governance factors. …”
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Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia by Merza, Intan Liyana

“…The issue of auditor independence has attracted the attention of the government, accounting bodies, and the general public especially after the unfolding of major international and local accounting scandals. The provision of non-audit services by auditors to their clients has been a matter of concern for many years as a threat to the auditor independence. …”
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The Effects of Non-Audit Fees and Auditor Tenure on Audit Quality in the U.K by PANG, Wei

“…Due to several accounting scandals, regulators have raised concerns about the impacts of non-audit fees and auditor tenure on audit quality. …”
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Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud by Mahmud, Radziah

“…Flexibility in accounting principles allows managers to opportunistically manipulate earnings figure. Accounting scandals around the world provide evidence that earnings manipulation affects the quality and usefulness of reported earnings that will be used by users of financial information to evaluate their investment decisions. …”
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Integrating ethics into accounting curriculum: overview from Malaysian accounting educators by Noor Lela Ahmad

“…Ethics in accounting education become a vital issue after a spate of recent accounting scandals that involves multinational companies such as Enron, Sunbeam, Waste Management, and Worldcom, and Malaysian companies such as Transmille Group and Southern Bank Bhd. …”
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A Close Examination on Creative Accounting from Theoretical, Practical and Subjective Perspectives by Wang, Cui

“…It is a curse when the accounting scandals continuously emerging. But, in real world situation, creative accounting practice appears to be a curse rather than blessing, and therefore undesirable. …”
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The Effect of External Audit Quality on Accrual-based Earnings Management: Evidence from the FTSE 100 Companies by Xue, Rui

“…Although it is widely believed that high audit quality reduces managers’ ability to manage earnings, the accounting scandals of some well-known companies caused by aggressive earnings management have raised questions about the restrictive role of audit quality. …”
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Will graduating year accountancy students cheat in examination? a Malaysian case by Abu Bakar, Nur Barizah, Ismail, Suhaiza, Mamat, Suaniza

“…Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. …”
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The quest for morally competent future Muslim accountants by Zubairu, Umaru, Ismail, Suhaiza, Fatima, Abdul Hamid

“…Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accountants can be produced. …”
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Incorporating divine command theory in the world of accountants’ professional codes of conduct based on Abrahamic religions by Khalil, Ala’a Mustafa Deeb

“…On the financial level, financial crisis and accounting scandals as a result of fraudulent activities sound the alarm that the recent professional codes of conduct failed to influence the ethical behaviour of practitioners. …”
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Impact of corporate governance and earnings management on value relevance of accounting metrics by Chang, Chee Fei

“…Regulators point out that these failures are attributed to accounting scandals and mismanagement driven by managerial opportunism. …”
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The influence of ownership structures and board characteristics towards firm performance: Evidence from listed companies in Dubai by Abd, Zaman Sahib

“…Corporate governance has received much attention globally, especially after numerous accounting scandals and failures that involve large companies throughout the world. …”
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Fostering values: four stages towards developing professional ethics for future accountants by Othman, Zaleha, Abdul Hamid, Fathilatul Zakimi, Melville, Rob

“…The many accounting scandals occurred in the last three decades have change the perspective of accountant globally.As such, the higher institutions have to play their role in nurturing professional ethics in order to change the misconception towards the profession.Our observation of the literature indicates that incorporating professional ethics in higher institutions is a way forward towards developing future accountants with values.Henceforth, we conducted a generic inquiry study to explore how higher institutions could inculcate accounting graduates with professional ethics.Our findings show a conceptual framework which depicted four stages towards incorporating professional ethics at tertiary level education there are: 1) value development, 2) ethics maturation, 3) professionalism development and 4) ownership through effective implementation and enforcement. …”
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Internal auditors' characteristics and corporate governance on the performance of internal auditors in Thailand Public Limited Company by Narkchai, Sutana

“…The issue of performance of internal auditors is important since Thailand was also affected by the accounting scandals. The expanded scope in the definition of internal auditing and new regulatory requirements such as the Sarbanes-Oxley Act has increased the demands on internal auditing. …”
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The association between internal governance mechanisms and internal audit function quality: evidence from Malaysia by Hadiati, Fitri

“…The internal audit function (IAF) quality has been recognized as an importance corporate governance mechanisms in ensuring the credibility of financial reporting, preventing fraud, and accounting scandals. This study examines the relationship between internal corporate governance mechanisms; namely audit committee attributes, board attributes, and internal audit attributes; and lAF quality. …”
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