Asian Review of Accounting: Volume 20 Issue 3

The joint effect of budgetary participation and broad‐scope management accounting systems on management performance

Min‐Tsung Cheng

The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad‐scope management accounting systems (BMAS) on management performance (MP).

The impact of ethnicity on auditor choice: Malaysian evidence

Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith, Zubaidah Ismail

The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies.

Factors influencing auditor change: evidence from Malaysia

Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith, Zubaidah Ismail

The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs…

Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs’ transformation policy

Muslim Har Sani Mohamad, Hafiz Majdi Abdul Rashid, Fekri Ali Mohammed Shawtari

As the major shareholder, in 2004, the Malaysian Government embarked on the transformation initiative of the Government Linked Companies (GLCs). One of the main initiatives was to…

A survey on student satisfaction with cooperative accounting education based on CPA firm internships

Guangyou Liu

The purpose of this paper is to investigate how cooperative accounting education (CAE) programs jointly activated by an accounting institution and its cooperating CPA firms impact…