Journal of Financial Reporting and Accounting: Volume 8 Issue 2

Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions

Zakaria Ali Aribi, Simon Gao

The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).

The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students

Maisarah Mohamed Saat, Stacey Porter, Gordon Woodbine

The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.

Institutional investors and earnings management: Malaysian evidence

Azlina Abdul Jalil, Rashidah Abdul Rahman

The purpose of this paper is to study the impact of institutional shareholdings on earnings management activities of their portfolio firms.

Fraudulent financial reporting and company characteristics: tax audit evidence

Juahir Mohd Nor, Norsiah Ahmad, Norman Mohd Saleh

The purpose of this paper is to examine the relationship between fraudulent financial reporting and firms' characteristics, i.e. size, type of ownership and audit quality in…

Turnaround prediction of distressed companies: evidence from Malaysia

Syahida Binti, Zeni, Rashid Ameer

The purpose of this paper is to investigate the applicability of developed country turnaround predication models as well as an “in country” developed turnaround prediction model…

Accounting for Equity and Other Comprehensive Income: Dual Reporting Under US GAAP and IFRSs

Noraini Mohd Nasir