MANAGEMENT AND ACCOUNTING REVIEW

  


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Volume 20 No. 3, December 2021

Table of contents

1. Determinants of Audit Delay: An Analysis of Post Malaysian Financial Reporting Standards (MFRS) Adoption
Najihah Marha Yaacob and Norazamina Mohamed
2. The Effect of the Characteristics of Audit Committees on Internal Control: An Empirical Study of the French Context
Abdelhakim Ben Ali and Amine Bakkeri
3. Board of Directors, Shariah Committees and Sustainability Commitment of Islamic Banks in Malaysia
Siti Nurain Muhmad, Akmalia M. Ariff, Norakma Abd Majid and Ahmad Firdhauz Zainul Abidin
4. Overconfidence, Ownership Control and Financial Distress in Different Types of State-Owned Enterprises: Evidence from China
Abraham Simon Otim Emuron, Tian Yixiang, Cephas Paa Kwasi Coffie and Evans Opoku-Mensah
5. Capital Risk: Do Too-Big-To-Fail and Shariah Framework Stringency Matter?
Nur Hazimah Amran and Wahida Ahmad
6. Utilization of Artificial Intelligence in Tax Audit in Indonesia
Siti Kurnia Rahayu
7. Key Audit Matters and Investors’ Reactions
Nor ‘Asyiqin Abu, Romlah Jaffar, Mohd Mohid Rahmat and Mohamat Sabri Hassan
8. The Mediating Role of Customer Satisfaction in the relationship between Service Quality and Customer Loyalty
Kamisah Ismail, Jamie Wan Chiou Tin, and Jacinta Phooi M’ng Chan
9. The Impact of Sustainability Practices on Firm Financial Performance: Evidence from Malaysia
Christopher Jerry Thomas, Jasman Tuyon, Hylmee Matahir and Samir Dixit
 10. Accountability and Transparency of Accredited Social Enterprises in Malaysia: Website Disclosure Analysis
Farah Aida Ahmad Nadzri, Norziana Lokman, Sharifah Norzehan Syed Yusuf and Saifuddin Naharuddin

  

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