The 1988 Basle regulations are meant to synchronise banking regulations worldwide and add to the stability of the global banking system. Basle II, due to be released in 2006, addresses some of the flaws in the 1988 accord. However, both versions do not close a loophole for managing earnings...

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are...

The central issue of this study is to gauge the general level of tax literacy among salaried taxpayers in Sabah and Sarawak. This study is undertaken to shed light on our preparedness to face the challenge posed by the implementation of Self Assessment System (SAS) on salaried taxpayers...

The current study seeks to answer the puzzle as to why firms issuing equity produce poor returns to investors in the long run by exploring whether the post issue performance is being influenced by the potential opportuities of earnings management during the period prior to public listing. Using...

This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local authorities from 1999‐2001. This three‐year period has been chosen, because of the several changes which have been...

The self‐assessment system has been implemented on companies since 2001 as to replace the former official assessment system. As such, proceural issues and compliance cost associated with the new assessment system are of significant interest to the taxpayers. This study was conducted in the...

In the late 20th Century and the early part of the 21st Century, the accounting profession has suffered some setback in its image. The recent scandal involving Enron and Arthur Andersen may have an adverse impact on the career choice of accounting students. On the other hand Malaysia needs more...

This study is to find the students’ awareness on e‐commerce, and the focus is on students pursuing Bachelor of Accountancy in Klang Valley universities. Questionnaires were distributed and only 551 out of 1000 responded. The data were analysed using Statistical Package for Social Science...

This study is taken to investigate the Maktab Rendah Sains MARA’s (MRSM) student’s awareness towards accountancy as a profession. The objectives of this study are to identify factors that attract students in choosing the subject Principle of Accounts (PA) in the Sijil Pelajaran Malaysia...

The academic achievement of Malaysian students being non‐English proficient have long been a major national education concern in Malaysian in the last decade. This among other factors culminated in the recent change in the Malaysian national education policy on English as a medium of...