Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-04
{"title":"REFORMING THE MALAYSIAN TAX SYSTEM: THE EFFECTS OF SPECIAL VOLUNTARY DISCLOSURE PROGRAMME (SVDP), ROLE OF INLAND REVENUE BOARD MALAYSIA (IRBM), AND DEMOGRAPHICS OF TAXPAYERS ON MALAYSIAN TAX AWARENESS","authors":"","doi":"10.17576/ajag-2022-18-04","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-04","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46981417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-11
Syaima’ Adznan, Z. M. Sori, S. Mohd
Intellectual capital is imperative for Islamic banks given their unique characterisctiscs in that they offer innovative Shariah-based solutions to the modern financial problems. This study therefore examined the influence of corporate goverance on intellectual capital disclosure ( ICD ) practices of Islamic banks. Data from a sample of 33 Islamic banks for the period 2012 to 2018 were collected. A self-developed ICD checklist was used to measure the extent of IC information disclosed in the annual report. This paper also examines the relationship between ICD practices and several corporate governance components which includes board size, board meeting, board independence, board gender, board expertise, audit committee size, audit committee meeting, audit committee independence, audit committee gender and audit committee expertise. Our results revealed that having an effective corporate governance structure is essential, as it is able to influence the ICD practices of Islamic banks. However, instead of focusing on the role of the board, our paper highlights the importance role of audit committee functions. Specifically, the results suggest that larger or reasonable audit committee size tends to have varied skills and expertise among the audit committee members, resulting in more information by allowing for greater diversity of backgrounds and viewpoints. Gender diversity in audit members’ profiles will also encourage the board to be more effective and creative in generating innovative ideas, hence more IC will be created. This study adds to the empirical studies on corporate governance from Islamic banks’ perspectives covering several countries. It also introduce the Shariah capital, as one of components in the IC index to respond to the peculiarities of Islamic on intellectual capital.
{"title":"INTELLECTUAL CAPITAL DISCLOSURE AND CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM A CROSS COUNTRY THAT OFFERING ISLAMIC BANK SERVICES","authors":"Syaima’ Adznan, Z. M. Sori, S. Mohd","doi":"10.17576/ajag-2022-18-11","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-11","url":null,"abstract":"Intellectual capital is imperative for Islamic banks given their unique characterisctiscs in that they offer innovative Shariah-based solutions to the modern financial problems. This study therefore examined the influence of corporate goverance on intellectual capital disclosure ( ICD ) practices of Islamic banks. Data from a sample of 33 Islamic banks for the period 2012 to 2018 were collected. A self-developed ICD checklist was used to measure the extent of IC information disclosed in the annual report. This paper also examines the relationship between ICD practices and several corporate governance components which includes board size, board meeting, board independence, board gender, board expertise, audit committee size, audit committee meeting, audit committee independence, audit committee gender and audit committee expertise. Our results revealed that having an effective corporate governance structure is essential, as it is able to influence the ICD practices of Islamic banks. However, instead of focusing on the role of the board, our paper highlights the importance role of audit committee functions. Specifically, the results suggest that larger or reasonable audit committee size tends to have varied skills and expertise among the audit committee members, resulting in more information by allowing for greater diversity of backgrounds and viewpoints. Gender diversity in audit members’ profiles will also encourage the board to be more effective and creative in generating innovative ideas, hence more IC will be created. This study adds to the empirical studies on corporate governance from Islamic banks’ perspectives covering several countries. It also introduce the Shariah capital, as one of components in the IC index to respond to the peculiarities of Islamic on intellectual capital.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46266065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-07
{"title":"HUBUNGAN ANTARA FIRMA AUDIT PAKAR INDUSTRI DAN PENDEDAHAN URUSNIAGA PIHAK BERKAITAN DI KALANGAN SYARIKAT TERSENARAI DI MALAYSIA","authors":"","doi":"10.17576/ajag-2022-18-07","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-07","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48029948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-03
N. A. Abu Hasan, W. H. Boo, W. Yan
Physical distancing is believed to contain the spread of COVID-19 virus. With data provided by COVID-19 Community Mobility Reports from Google, this study examines the mobility patterns at different stages of Movement Control Order (MCO) and investigates whether lower mobility reduces the number of new cases, death cases, and recovery rate. This research also covers the time spent in places such as i) retail and recreation, ii) grocery and pharmacy, iii) parks, iv) transit stations, v) the workplace, and vi) residential areas. As each of these types of places has distinct epidemiological characteristics, they may spread transmission differently. This study also correlates the stock market with mobility patterns of Malaysians in order to evaluate the effectiveness of lockdowns on COVID-19 incidents and its impact on the stock market, in this case;Kuala Lumpur Composite Index (KLCI). Findings of this study highlight the effects of pandemic COVID-19 on stock market daily performance by utilizing prospect and uncertainty theory in predicting the short-term impacts of the epidemic.
{"title":"Covid-19 Effect on Community Mobility and Stock Market of Malaysia","authors":"N. A. Abu Hasan, W. H. Boo, W. Yan","doi":"10.17576/ajag-2022-18-03","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-03","url":null,"abstract":"Physical distancing is believed to contain the spread of COVID-19 virus. With data provided by COVID-19 Community Mobility Reports from Google, this study examines the mobility patterns at different stages of Movement Control Order (MCO) and investigates whether lower mobility reduces the number of new cases, death cases, and recovery rate. This research also covers the time spent in places such as i) retail and recreation, ii) grocery and pharmacy, iii) parks, iv) transit stations, v) the workplace, and vi) residential areas. As each of these types of places has distinct epidemiological characteristics, they may spread transmission differently. This study also correlates the stock market with mobility patterns of Malaysians in order to evaluate the effectiveness of lockdowns on COVID-19 incidents and its impact on the stock market, in this case;Kuala Lumpur Composite Index (KLCI). Findings of this study highlight the effects of pandemic COVID-19 on stock market daily performance by utilizing prospect and uncertainty theory in predicting the short-term impacts of the epidemic.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-13
{"title":"PENGARUH KRISIS PEPERANGAN TERHADAP AMALAN PERAKAUNAN PENGURUSAN PERUSAHAAN KECIL SEDERHANA (PKS) DI YAMAN","authors":"","doi":"10.17576/ajag-2022-18-13","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-13","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47451474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-06
{"title":"INTELLECTUAL CAPITAL AND SOCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA AND MALAYSIA: THE MODERATING ROLE OF SHARIA SUPERVISORY BOARDS","authors":"","doi":"10.17576/ajag-2022-18-06","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-06","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42221739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-05
{"title":"AUDIT COMMITTEE INDEPENDENCE, DIRECTOR OWNERSHIP, AUDIT QUALITY AND NON-PERFORMING LOANS","authors":"","doi":"10.17576/ajag-2022-18-05","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-05","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45063210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-12
{"title":"DO INTERNAL AUDITORS IMPROVE FIRMS’ WORKING CAPITAL MANAGEMENT?","authors":"","doi":"10.17576/ajag-2022-18-12","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-12","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44335235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-09
{"title":"EFFECTIVENESS OF GEOMETRIC BROWNIAN MOTION METHOD IN PREDICTING STOCK PRICES: EVIDENCE FROM INDIA","authors":"","doi":"10.17576/ajag-2022-18-09","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-09","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44234586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-02
{"title":"External Pressures, Managerial Motive and Corporate Sustainability Strategy: Evidence from a Developing Economy","authors":"","doi":"10.17576/ajag-2022-18-02","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-02","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46307597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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