Asian Review of Accounting: Volume 23 Issue 3

Audit committee attributes and firm performance: evidence from Malaysian finance companies

Basiru Salisu Kallamu, Nur Ashikin Mohd Saat

The purpose of this paper is to examine the impact of audit committee (AC) attributes on the performance of finance companies in Malaysia in both period before and after the…

Culture, corporate governance and analysts forecast in Malaysia

Effiezal Aswadi Abdul Wahab, Anwar Allah Pitchay, Ruhani Ali

The purpose of this paper is to examine the relationship between Bumiputra (in reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In…

Reporting human resources in annual reports: An empirical evidence from top Indian companies

Monika Kansal, Mahesh Joshi

– The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies.

Proprietary costs of intellectual capital reporting: Malaysian evidence

Hasnah Kamardin, Robiah Abu Bakar, Rokiah Ishak

The purpose of this paper is to examine the relationship between intellectual capital (IC) performance (value-added intellectual coefficient (VAIC)) and company characteristics…

The effectiveness of workshop (cooperative learning) based seminars

Kevin Baird, Rahat Munir

– The purpose of this paper is to report on the effectiveness of a workshop (cooperative learning) based seminar approach in an undergraduate accounting subject.