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Winners of MIA Articles of Merit Award on PAIB
CONSOLATION PRIZES
- Are Female Chief Financial Officers More Risk Averse in Financial Decisions?
Mr Lok Char Lee
Assoc Prof Dr. Hooy Chee Wooi
School of Management
Universiti Sains Malaysia - Awareness and Knowledge of Goods & Services Tax (GST) Among Small and Medium Enterprises (SMEs): Evidence from Malaysia
Dr. Mazni Abdullah
Dr. Noor Sharoja Sapiei
Dr. Mohd Zulkhairi Mustapha
Dr. Anna Azriati Che Azmi
Faculty of Business and Accountancy, University of Malaya - Carbon Disclosure Among Electricity Generating Companies in Malaysia: A Longitudinal Analysis
Dr. Bakhtiar Alrazi,
Dr. Norhayati Mat Husin
Department of Accounting, Universiti Tenaga Nasional - Corporate Social Responsibility Disclosure and Financial Performance: Evidence from Listed Manufacturing Firms
Ms Sahar E-vahdati
Faculty of Business & Accountancy, University of Malaya
Prof. Dr. Lai Ming Ming
Faculty of Management, Multimedia University - Educating Tomorrow’s Accountants Today: Strengthening the Accounting Profession with An integrated Teaching Approach Through a CEO Faculty Programme
Dr. Zaleha Othman
En Fathilatul Zakimi Abdul Hamid
En Rohami Shafie
School of Accountancy
Universiti Utara Malaysia - Experts’ Perceptions on Relevant Tax Incentives for Marginal Oil Fields Development in Malaysia
Assoc Prof Dr. Nor Aziah Abd Manaf
Dr. Natrah Saad
Mr Abdulsalam Mas’ud
School of Accountancy
Universiti Utara Malaysia - Information Security: Plugging the Leaks
Dr. Mariati Norhashim
Faculty of Management, Multimedia University
Dr. Zauwiyah Ahmad
Faculty of Business, Multimedia University - Job Stress and Aggressiveness in Judgement: Survey Evidence from Malaysian Tax Auditors
Ms Nor Azrina Mohd Yusof
Assoc Prof Dr. Lai Ming Ling
Faculty of Accountancy, Universiti Teknologi MARA (UiTM)
Prof Dr. Yap Bee Wah
Center of Statistical and Decision Science Studies & Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA - Tax Compliance Behaviour of Tax Professionals in Malaysia
Dr. Suhaila Abdul Hamid
Faculty of Economics & Muamalat
Universiti Sains Islam Malaysia - Tax Regime Changes and Investors’ Access to Gross Revenue under Marginal Oil Field in Malaysia: A Simulation Study
Assoc Prof Dr. Nor Aziah Abd Manaf
Dr. Natrah Saad
Mr Abdulsalam Mas’ud
School of Accountancy
Universiti Utara Malaysia
SILVER AWARD
Material Flow Cost Accounting: ’Greening’ Corporate Governance and the Boards
Professor Dr. Maliah Sulaiman
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia Dr. Shayuti Mohamed Adnan
School of Business and Maritime Management, University Malaysia Terengganu
BRONZE AWARD
Taxation of High Income Individuals in Malaysia: Findings from ‘Elite’ Interviews
Ms Rasyidah Che Rosli
Assistant Director, Inland Revenue Board Malaysia
Associate Professor Dr. Lai Ming Ling
Faculty of Accountancy, Universiti Teknologi MARA
CONSOLATION PRIZES
- Ratio Analysis of Tax Compliance Costs Incurred by Malaysian Corporate Taxpayers
Dr. Noor Sharoja Sapiei
Dr. Kamisah Ismail
Dr. Mazni Abdullah
Faculty of Business and Accountancy, University Malaya - The Significant Role of Professional Accountants in Developing Environmental, Social and Governance (ESG) Compliance Counter in Malaysia
En Abdullah Sallehhuddin Abdullah Salim
Professor Dr. Hishamuddin Ismail
Professor Dr. R. N. Anantharaman
Faculty of Business, Multimedia University
SILVER AWARD
A Study of Influences of Board, Auditor Reputation and Fees on Firm Performance
By Ms Kimiya Dor and Professor Dr. Lai Ming Ming, Faculty of Management, Multimedia University.
BRONZE AWARD
Transition Towards Accrual Accounting: Commitment to Change in Malaysian Public Sector Organisations
By Associate Professor Dr. Che Ruhana Isa, Associate Professor Dr. Zakiah Saleh and Dr. Haslida Abu Hasan, Faculty of Business & Accountancy, Universiti Malaya.
CONSOLATION PRIZES
- An Electronic Charity Organisations Performance Analysis (e-COPA): Analytical Review Evaluation Tools for Charities’ Efficiency
By Ms Saunah Zainon, Ms Nadzira Yahaya, Ms Marshita Hashim, Associate Professor Dr. Ruhaya Atan, Faculty of Accountancy, Universiti Teknologi MARA, Ms Rashidah Mokhtar and Ms Nur Huda Jaafar, Faculty of Science Computers and Mathematics, Universiti Teknologi MARA. - Audit Fees in Malaysia – Evidence From Listed Companies
By Ms Jeya Santhini Appannan, University Tunku Abdul Rahman and Dr. Haslida Abu Hasan, Faculty of Business & Accountancy, Universiti Malaya. - CCaution Note to Accountants – The Essential Professional Ethics
Dr Zaleha Othman, En Rohami Shafie and En Fathilatul Zakimi Abdul Hamid, School of Accountancy, College of Business, Universiti Utara Malaysia - Malaysian Listed Firms: The Divergence in Effective Tax Rates
By Dr. Ravichandran K. Subramaniam and Mr Thenesh Kannaa, Business School, Monash University Malaysia (Sunway). - Risk Management for Non-Profit Organisations: Some Empirical Evidence
By Associate Professor Dr. Roshayani Arshad, Pn Nor Aadni Che Deraman and Professor Dr. Normah Hj Omar, Accounting Research Institute, Faculty of Accountancy, Universiti Teknologi MARA. - SMEs and Taxation: Compliance Issues and Burden in Malaysian Economy
By Associate Professor Dr. Lai Ming Ling, Accounting Research Institute, Faculty of Accountancy, Universiti Teknologi MARA and Associate Professor Dr. Choong Kwai Fatt, Research Fellow, SEGi University. - Voluntary Risk Information: Creating Firm Value Through Competitive Advantage
By Ms Rina Fadhilah Ismail and Associate Professor Dr. Roshayani Arshad, Accounting Research Institute, Faculty of Accountancy, Universiti Teknologi MARA.
SILVER AWARD
Auditor’s Report and Audit Partner’s Rotation: Empirical Evidence From Public Listed Companies in Malaysia
By Ms Nur Jafriza Jaafar, Jabatan Pengurusan Perumahan dan Pembangunan Komunit,i Dewan Bandaraya Kuala Lumpur and Associate Professor Dr. Kalsom Salleh, Faculty of Accountancy Universiti Teknologi MARA
BRONZE AWARD
Corporate Governance Practices of Islamic Financial Institutions in Malaysia
By Professor Dr. Maliah Sulaiman, Department of Accounting, Kulliyah of Economics and Management Sciences, International Islamic University Malaysia, Ms Norakma Abdul Majid, Department of Accounting, Universiti Malaysia Terengganu and Dr. Noraini Mohd Ariffin of Department of Accounting, Kulliyah of Economics and Management Sciences, International Islamic University Malaysia.
CONSOLATION PRIZES
- Fraud Occurrence: Evidence from Emerging Market Malaysia
By Ms Zuraidah Mohd Zam, Faculty of Accountancy, Universiti Teknologi MARA Terengganu and Associate Professor Dr. Pok Wee Ching, Accounting Research Institute, Universiti Teknologi MARA. - Profit Equalization Reserve as an Earnings and Capital Management Tool in Islamic Banks: Empirical Evidence from Malaysia
By Ms Raudha Md Ramli, Dr Shahida Shahimi and Professor Dr. Abdul Ghafar Ismail of Research Center For Islamic Economics and Finance, School of Economics, Universiti Kebangsaan Malaysia. - Value Creation Strategy Through Knowledge Management and Intellectual Capital
By Associate Professor Dr. Kalsom Salleh and Associate Professor Dr. Huang Ching Choo of Faculty of Accountancy, Universiti Teknologi MARA. - IFRS and Investment Efficiency
By Dr. Zaini Embong and Mr Seyed Sajad Ebrahimi Rad of School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia. - Evidence on the Usefulness of Management Accounting Systems Information in Malaysian Manufacturing Firms
By Dr Kamisah Ismail, Department of Management Accounting and Taxation, Faculty of Business and Accountancy, Universiti Malaya and Associate Professor Dr. Che Ruhana Isa, Faculty of Business and Accountancy, Universiti Malaya. - Material Flow Cost Accounting (MFCA) in Malaysia: An SME’s Experience Discovering Its Hidden Treasure in Waste
By Ms Farizah Sulong, Universiti Malaysia Terengganu, Professor Dr. Maliah Sulaiman and Assistant Professor Dr. Norhayati Mohd. Alwi of Department of Accounting, Kulliyah of Economics and Management Sciences, International Islamic University Malaysia.
The judging of entries of the articles for the MIA Articles of Merit Award on PAIB 2011 has been finalised and we are pleased to announce the winning articles
SILVER AWARD
i-SCORI: An Integrated System of Charity Organisation Reporting Index
by Associate Professor Dr. Ruhaya Atan, Puan Saunah binti Zainon and Associate Professor Dr. Yap Bee Wah
BRONZE AWARD
Creative Accounting Practices: Big Players’ Game?
by Associate Professor Dr. Zuraidah Mohd Sanusi, Puan Yusarina Mat Isa, Dr. Lee Teck Heang and Professor Dr. Takiah Mohd Iskandar
CONSOLATION PRIZES
- Enhancing Audit Quality Through Clan Control in Malaysian Public Accounting Firms
by Puan Aida Hazlin Ismail and Dr. Zakiah Muhammaddun Mohamed - The Relevance of Management Accounting in HIV Harm Reduction Programme
by Associate Professor Dr. Wee Shu Hui, Professor Datin Dr. Suzana Sulaiman, Ms Sharifah Fadzlon binti Abdul Hamid and Professor Dr. Normah Omar - Disclosure, Risk And Performance In Islamic Banking: A Panel Data Analysis
by Ms Wan Hakimah Wan Ibrahim, Ms Wan Najihah Wan Mohd Zabaria and Professor Dr. Abdul Ghafar Ismail - How Far The Shariah Compliant Requirements Affects Accounting Practices And Accountancy Profession In Malaysia? The Issues And Challenges Of Shariah Compliance Acceptability
by Ms Rahayati Ahmad and Ms Syahiza Arsad - Beyond Tangibles: A Framework For Non-Profit Organisations Effectiveness
by Associate Professor Dr. Ruhaya Atan, Puan Saunah binti Zainon, Associate Professor Dr. Yap Bee Wah, Dr. Raja Adzrin Raja Ahmad and Puan Safiah Mohamed
Congratulations to all the winning authors. MIA wishes to thank all the authors who participated and look forward to your continued support of this award.
CONSOLATION PRIZES
- A Longitudinal Analysis of Intellectual Capital Disclosure Trends among Public-Listed Companies in Malaysia
By Professor Dr. Foong Soon Yau, Graduate School of Management, Universiti Putra Malaysia and Mr Loo Sin Chun, Vice Dean, Faculty of Business and Management, Open University Malaysia - Effects of Task Complexity on Knowledge Sharing among Professional Accountants in Malaysia
By Professor Dr. Foong Soon Yau, Graduate School of Management, Universiti Putra Malaysia and Dr. Michelle Mee Seong Phang, Deakin University, Australia - Evaluation of Accounting Internship: Skills Perspective
By Ms Yunita Binti Awang, Ms Inayah Binti Abdul Aziz and Ms Yusliena Binti Yusoff, Faculty of Accountancy, Universiti Teknologi MARA Terengganu and Ms Rohana Binti Yusoff, Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA Terengganu - Top Companies Corporate Reporting of Intellectual Capital Information: Evidence from Different Ownership Structure
By Dr. Gan Kin, Faculty of Accountancy, Universiti Teknologi MARA Melaka - Understanding of Jones’ Moral Intensity Construct: Ethical Decision Making for Public Accountants
By Ms Razana Juhaida Johari, Faculty of Accountancy, Universiti Teknologi MARA, Kampus Kelantan, Associate Professor Dr. Zuraidah Mohd Sanusi, Rashidah Abd Rahman and Professor Dr Normah Omar Faculty of Accountancy & Accounting Research Institute, Universiti Teknologi MARA Shah Alam
GOLD AWARD
Environmental Management Accounting: Some Empirical Evidence from Malaysia
By Professor Dr. Maliah Sulaiman and Ms Norsyahida bt Mokhtar
Department of Accounting, Kulliyyah of Economics and Management Sciences
International Islamic University Malaysia
SILVER AWARD
Intellectual Capital Information: Preparer’s and User’s Perspectives
By Assoc Prof Dr. Huang Ching Choo
Faculty of Accountancy
Universiti Teknologi MARA
BRONZE AWARD
Current Mechanisms and Future Initiatives Shaping Ethical Behaviour of Professional Accountants in Malaysia
En Zubir Azhar
Professor Dr. Ibrahim Kamal Abdul Rahman
Ms Sharifah Khadijah Syed Agil
Faculty of Accountancy & Accounting Research Institute (ARI)
Universiti Teknologi MARA
GOLD AWARD
Tax Audit in Malaysia: Survey Evidence from Professional Accountants in Tax Practice
by Assoc. Prof. Dr. Choong Kwai Fatt and Assoc. Prof. Dr. Lai Ming Ling
SILVER AWARD
Integrated Strategic Governance (ISG) Dashboard : A Tool for Board Effectiveness
by Assoc. Prof. Dr. Suzana Sulaiman, Ms Sharifah Fadzlon Abd Hamid, Assoc. Prof. Dr. Nagarethnam Thirumanickam, Ms Roszilah Shamsudin, Assoc Prof Dr. Norazam Mastuki
and Assoc Prof Dr. Ruhaya Atan
BRONZE AWARD
Benefitting from the International Standards on Quality Control (ISQC) 1 : A Tool for Assessing Audit Firms
by Assoc. Prof. Dr. Zuraidah Mohd Sanusi
CONSOLATION PRIZES
- Re-actualizing the Leadership of Professional Accountants in Business : The New Sciences and Human Governance Way
by Assoc. Prof. Dr. Arfah Salleh and Prof Dato’ Dr. Aziuddin Ahmad - The Revolutionalised Landscape of Professional Accountants
by Assoc. Prof. Pn Sri Datin Dr. Mary Lee Siew Cheng and Dr. Kalsom bt Salleh - The Motivations of Professional Accountants in Business
by Dr. Foo Yin Fah - Internal Auditor in Strategic Decision Making: The Unheard Voice
By Ms Nor Hafizah bt Zainal Abidin - An Empirical Investigation on Determinants of Executive Directors’ Remuneration in Bursa Malaysia
by Mr Ooi Chye Khoon and Dr. Lai Ming Ming
