Journal of Financial Reporting and Accounting: Volume 5 Issue 1

An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia

Hilwani Hariri, Norshimah Abdul Rahman, Ayoib Che Ahmad

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would…

An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka

Hanafiah Haji Hasin, Normah Haji Omar

This study investigated the relationship between job satisfaction, job‐related stress and intention to leave among audit staff in public accounting firms. Effects of demographic…

DIA to BAcc: A Case of UiTM Sarawak Campus

Shafi Mohamad, Fatimah Bujang

This study was conducted as a result of the declining numbers of Diploma in Accountancy (DIA) students obtaining a Cumulative Grade Point Average (CGPA) of 2.75 and above in the…

Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations

Radiah Othman, Jamaliah Said

Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions…

Moderating Effect of Balanced Scorecard Measures Usage on Strategy‐performance Relationship: An Empirical Study of Manufacturing Firms

Ruzita Jusoh, Daing Nasir Ibrahim, Yuserrie Zainuddin

This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship. Samples…

Universities – Workplace Competency Gaps: A Feedback from Malaysian Practising Accountants

Mara Ridhuan Che Abdul Rahman, Tengku Akbar Tengku Abdullah, Arawati Agus, Mohd Mohid Rahmat

Borderless transactions have resulted in changes to the competitive and technological environments. As a result, accounting profession faces challenges in meeting these changes…

Determinants of the Choice of Reporting the Direct Method or Indirect Method of Cash Flow from Operating Activities: Malaysian Evidence

Salleh Hassan, Theo Christopher

This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating…