Contemporary Issues in Financial Reporting, Auditing and Corporate Governance

Editor: Noor Afza Amran, 2013

ISBN 978-967-0474-56-4, 198 pages, RM 30.00

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion.

The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

 CONTENTS

List of Contributors

Preface

Introduction

Abbreviations

PART 1 FINANCIAL REPORTING

Corporate Social Responsibility and Post-Crisis Strategy

Fathilatul Zakimi Abdul Hamid, Ayoib Che Ahmad & Azhar Abdul Rahman

Employee Stock Options

Kamarul Bahrain Abdul Manaf

Popularity of Financial Ratios in the Annual Reports

Norhani Aripin

The Relationship between Pension Funds and Dividend Payout

Nor Laili Hassan

PART 2 AUDITING

Does Audit Firm Merger Add Value to Its Clients?

Rohami Shafie & Nor Hayati Ahmad

Co-operation between Internal and External Auditors: From the Perspective of Internal Auditors in Malaysian Local Authorities

Siti Zabedah Saidin

Auditor Choice: Events and Theories

Shamharir Abidin

The Global Audit Expectation Gap: Within and between Muslim Countries

Raudah Danila

PART 3 CORPORATE GOVERNANCE

Ownership Holdings: Selected Malaysian Family Businesses

Noor Afza Amran

Ethnic Diversity in Malaysian Initial Public Offerings

Nurwati Ashikkin Ahmad-Zaluki

CEO Succession in Malaysian PLCs: Does Firm Characteristic Make a Difference?

Rokiah Ishak

A Framework of Good Governance: Lessons for the Inland Revenue Board Malaysia

Natrah Saad

Index