Historical cost accounting versus current cost accounting by Abu Bakar, Nur Barizah, Mohd. Said, Julia

Get full text

Survival of the fittest: lessons from enron and other corporate scandals by Ahmad, Maslina, Abu Bakar, Nur Barizah

Get full text

Teaching ethics in accounting by Abu Bakar, Nur Barizah

Get full text

Tax considerations involving electronic commerce by Kassipillai, Jeyapalan, Saleh, Abdul Razak

Get full text

The regulation of accounting education in Malaysia: professionalisation of academia and academisation of the profession? by Ismail, Hashanah, Mustapha, Mazlina, Minai, Badriyah

“…This paper attempts to conceptualize the relationship between academia and the sole regulating body for accountants in Malaysia, the Malaysian Institute of Accountants, in the supply chain of accounting graduates from local universities to the society of the accounting profession (Chartered Accountants) in Malaysia. …”

Voluntary disclosure in Malaysian corporate annual reports by Mohd Ghazali, Nazli Anum

Get full text

The Relationship Between Islamic Cultural Values and Corporate Social Accountability: Malaysian Muslim Accountants by Mohammed Salem Alazzabi, Mohamad Hisyam Selamat

“…Such learning activities should be given continuous professional development (CPD) point by the Malaysian Institute of Accountants (MIA) as a motivation.  …”
Get full text

Determinants of perceived auditor independence for Malaysian financially distressed companies by Dharmaraj, D. Joyce Christina, Muhammad Sori, Zulkarnain, Mohd Saat, Nur Ashikin

“…A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. …”
Get full text

The perception of professional accountant towards the mandatory continuing professional education by Rahim, Mohd Syahrir, Saad, Ram Al Jaffri, Abd Wahab, Muhammad Syahir

“…Continuing professional education (CPE) is vital in the maintainance and development of knowledge and skills among professional accountant, thus ensuring they remain competent. The Malaysian Institute of Accountants (MIA) has reported a dicouraging compliance of mandatory CPE requirement among the professional accountant in Malaysia. …”
Get full text

The relationship between Islamic cultural values and corporate social accountability: Malaysian Muslim accountants by Alazzabi, Mohammed Salem, Selamat, Mohamad Hisyam

“…Such learning activities should be given continuous professional development (CPD) point by the Malaysian Institute of Accountants (MIA) as a motivation.…”
Get full text

Accountants’ structured continuing professional education learning programs in Malaysia by Abd Wahab, Muhammad Syahir, Md Yusof, Mohd 'Atef

“…In this study, we provide insights about the CPE events organized by the Malaysian Institute of Accountants from 2006-2008. We find that financial reporting, taxation and IT trainings top the charts of training events and most trainings were done between 1-2 days (8 hours-16 hours).…”
Get full text

Mandatory disclosure in the annual reports of general insurers in Malaysia by Ku Ismail, Ku Nor Izah, Abdullah, Shamsul Nahar

“…This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3(Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the standard related to investments, namely SI 25 (Accounting for Investments). …”
Get full text

Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] by Haron, Hasnah, Ismail, Ishak, Ibrahim, Daing Nasir, Aw, Lo Na

“…Perceived ethical climate has a positive relationship with ethical judgement, whereas exposure to ethics has a negative relationship with ethical judgement. The Malaysian Institute of Accountants, the government and audit firms should consider introducing and maintaining a supportive ethical climate in audit firms and a clear policy on acceptable and unacceptable behaviours to improve the ethicality of auditors.…”
Get full text

The pricing of audit services: evidence from the Kuala Lumpur Stock Exchange (KLSE) listed companies by Che Ahmad, Ayoib, Derashid, Chek

“…With the exception of the Malaysian Institute of Accountants' schedule for determining minimum audit fees, no specific guideline has been issued either by the Malaysian government or other accounting bodies. …”
Get full text

Quality monitoring of the accounting profession : are we ready for peer review? / Normah Omar, Mohd Johari AIwi and Zaini Ahmad by Omar, Normah, AIwi, Mohd Johari, Ahmad, Zaini

“…In line with this objective, the current study was conducted for three main purposes: to determine the level of internal quality control and documentation amongst public accounting practices in Malaysia; to examine the role of the Malaysian Institute of Accountants (MIA) in ensuring members' compliance to the International Standards of Auditing (Al) on Internal quality and documentation, and to explore the potential of using peer review as a tool for monitoring the quality of public practices in Malaysia. …”
Get full text

Bankers’ Perception on the Roles of Whistleblowing: Demographic Evidence from Malaysia by Nurmazilah Dato’ Mahzan, Mohamad Afzhan Khan Mohamad Khalil, Anuar Nawawi

Get full text

Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail by Zakaria, Maheran, Haron, Hasnah, Ismail, Ishak

“…Findings of this study will be useful for Malaysian Institute of Accountants (MIA), the government, audit firms and institutions of higher learning in their effort to improve auditors’ ethical judgments which can uphold the credibility and viability of the auditing profession.…”
Get full text

Embracing technologies among accounting practitioners exploring the motivating factors and challenges by Azleen Ilias, Nasrudin Bin Baidi, Rahida Abdul Rahman

“…Nowadays, as technology adoption can be considered crucial to be applied by accounting practitioners and has been raised by the Malaysian Institute of Accountants (MIA). Specifically, this research explores the awareness, level of knowledge and experience prior to embracing technology. …”
Get full text
Get full text

Islamic ethical attitudes and corporate crime : evidenced from accounting profession / Sazilah Mohd Saad and Roshima Said by Mohd Saad, Sazilah, Said, Roshima

“…Thus, this study attempts to fill the gaps by examining the effects of Islamic Ethical Attitudes to Corporate Crimes among registered accountants in the Malaysian Institute of Accountants. In light of the Islamic governance in the Malaysians companies these days, Islamic ethical attitudes should be the best measures to be considered in deterring the escalating corporate crime incidences over the years. …”
Get full text

Preliminary investigation on entrepreneurial intentions of young Malaysian accounting professionals by Jainurin Justine @ Abdul Aziz, Mohd Allif Anwar Abu Bakar, Nur Shahida Ab Fatah, Lee, Andy Chen Hiung

“…At the end of June 2021, the Malaysian Institute of Accountants (MIA) has 37,444 members. One of the MIA’s strategic objectives is to “promote the value proposition of accountancy profession and continuously uplift global recognition” with a target to grow its membership to 60,000 members by the year 2030. …”
Get full text
Get full text