Volume 16 No. 2, December 2017 C O N T E N T S 1. Does Social Risk Management Matter? Influencing Factors and Their Link to Firms’ Financial PerformancesTamoi Janggu, Yussri Sawani, HaslindaYusoff, Faizah Darus and Mustaffa Mohamed Zain 2. Corporate Social Responsibility Practices among the SMEs in Malaysia – A Preliminary AnalysisNorhafizah Norbit, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin 3. Ethical Values, Integrity and Internal Controls in Public Sector Organisations: A Developing Country PerspectivePhilip Ayagre and Julius Aidoo-Buameh 4. A Review on Computer Technology Applications in Fraud Detection and PreventionRafidah Zainal, Ayub Md Som and Nafsiah Mohamed 5. Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public SectorNooraslinda Abdul Aris, Rohana Othman, Muhamad Anas Mohd Bukhori, Siti Maznah Mohd Arif and Mohamad Affendi Abdul Malek 6. Integrated Reporting and Financial Performance: Evidence from MalaysiaLuk Pui Wen and Angeline Yap Kiew Heong 7. The Role of Intra-Organizational Factors in Accounting Information System EffectivenessShamsudeen Ladan Shagari 8. Malaysian Code of Corporate Governance and Tax Compliance: Evidence from MalaysiaMohd Taufik Mohd Suffian, Siti Marlia Shamsudin, Zuraidah Mohd Sanusi and Ancella Anitawati Hermawan 9. Sustainability and Accountability of Social EnterpriseNur Hayati Ab Samad, Roshayani Arshad, Siti Haliza Asat and Nawal Kasim 10. The Usefulness of Financial Statement Reporting by Charitable Companies Limited by Guarantee in MalaysiaAhmad Saiful Azlin Puteh Salin, Muhammad Faiz Tumiran and Anuar Nawawi 11. Public Sector Accountability – Evidence from the Auditor General’s ReportsJuliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin 12. A Comparative Analysis of Intellectual Capital Disclosure Practices between Malaysia and IndonesiaZuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani