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

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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. …”
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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.…”
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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).…”
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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). …”
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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. …”
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Positive and negative perceptions of Bumiputra and non-Bumiputra students on professional qualification by Abd Rashid, Noor Asidah, Abdul Hamid, Fatima

“…This may influence their perception on their career choice of pursuing a professional accounting qualification.Thus, this study investigates the difference in positive and negative perceptions of Bumiputra and non-Bumiputra students on pursuing a professional qualification upon graduation.A questionnaire survey method was used to collect the data from final year accounting students from five public and three private universities in Malaysia.Means and independent sample t-tests results were analysed.Results indicated that there are only a few significant differences between Bumiputra and nonBumiputra students on positive and negative perceptions on becoming professional accountants.As perception frames action, these findings would be useful to the Malaysian Institute of Accountants as well as professional bodies to attract both Bumiputra and non-Bumiputra graduates to become professional accountants.…”
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Accounting education: Filling competencies gap by Che Abdul Rahman, Mara Ridhuan, Tengku Abdullah, Tengku Akbar, Agus, Arawati, Rahmat, Mohd Mohit

“…In this study, 1,300 questionnaires were sent to accounting graduates from local public universities such as Universiti Malaya, Universiti Kebangsaan Malaysia, International Islamic University, Universiti Utara Malaysia, Universiti Sains Malaysia, Universiti Teknologi Mara, and Universiti Putra Malaysia who are members of Malaysian Institute of Accountants. There were 243 returned questionnaires. …”
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The Malaysian market for audit services: Ethnicity, multinational companies and auditor choice by Che Ahmad, Ayoib, Houghton, Keith A., Mohamad Yusof, Nor Zalina

“…Practical implications – An important implication of these findings relates to auditor independence. The Malaysian Institute of Accountants (MIA) has made rules prescribing the code of professional conduct and ethics of public accountants known as the MIA By-Laws (on Professional Conduct and Ethics) but it seems to neglect the diversity of local culture in addressing independence. …”
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The Malaysian market for audit services: ethnicity, multinational companies and auditor choice by Che Ahmad, Ayoib, Houghton, Keith A., Mohamad Yusof, Nor Zalina

“…The model also assumes that the audit engagement process for foreign-controlled companies is purely transacted in the Malaysian market.However, foreign multinational corporations might determine the selection of the auditor at the headquarter offices and the Malaysian subsidiaries might simply be directed to engage a given auditor.Another limitation relates to the results of the logit regressions as the study has documented an ethnic association between auditor and auditee rather than establishing a causal relationship.Practical implications – An important implication of these findings relates to auditor independence.The Malaysian Institute of Accountants (MIA) has made rules prescribing the code of professional conduct and ethics of public accountants known as the MIA By-Laws (on Professional Conduct and Ethics) but it seems to neglect the diversity of local culture in addressing independence. …”
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