Courses in taxation generally cover elements pertaining to the quantitative, legal and expository aspects, all of which rely on the understanding and interpretation of complex tax statutes, which in turn involve both language and content complexities. This study is on students pursuing taxation...

Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries particularly the United States and Western Europe. However, very...

Ethics, of late, had aroused significant interest amongst practitioners and academics alike. The collapse of Enron, the largest energy‐trading company in the US had jolted the profession out of its complacency and serves a warning that all is not well with the profession. It is under scrutiny!...

In exploring the management accouting practices of companies in Malaysia, two categories of companies were chosen: Malaysian‐owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing‐based or service‐based. To asess the level of...

International Journal of the Economics of Business produced a special issue on “Symposium on the US brand name prescription drug antitrust legislation” in 1997. This case involved fascinating scientific and policy issues including price discrimination. Economic scholars contributed to the...

The main objective of this study is to determine the value measurement used by zakat collection centres, particularly Pusat Zakat Selangor (PZS), in measuring business zakat among companies owned by Muslims in Selangor territory. The study found that PZS assessed zakat from companies financial...

One of the main concerns of the accounting profession is to provide consistently high quality services. In line with this objective, the current study was conducted for three main purposes: to determine the level of internal quality control and documentation amongst public accounting practices...

Many researchers have debated the relevance of accounting curriculum to the employers in the US and other developed counries. Accounting graduates are said to lack various skills that are important in today’s job market. Among them are technological skills, oral and communication skills, and...

Information age in the 21st century is witnessing the dramatic increase in computer‐related jobs. Many employers are now recruiting candidates who have knowledge and experience in information technology or those who are computer literate. Therefore, potential candidates should m aster at least...