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Displaying 10 articles of 54 total result(s).

Original Article

Audit Committee Attributes and Voluntary Ethics Disclosure in Malaysian Public Listed Companies

Nor Hasimah Johari
,
Nur Izza Izzati Norshaidi
,
Nurazirah Safarina Karim
,
Nurul Afiqah Azman
,
Syafiqah Nasuha Binti Mubarak

Keywords: Audit committee, voluntary disclosure, ethics disclosure, public listed companies, annual report

Article no: 19

Pages 181-191

Doi: 10.15405/epsbs.2020.12.05.19

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Original Article

The Impact of Corporate Governance on Auditor Change Decision

Shamharir Abidin
,
Ishaku Vandi Ishaya
,
Mohamad Naimi M-Nor

Keywords: Corporate governance; non-audit services; auditor change decision; Big 4; audit quality

Article no: 77

Pages 545-551

Doi: 10.15405/epsbs.2016.08.77

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Original Article

IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

Aidi Ahmi
,
Siti Zabedah Saidin
,
Akilah Abdullah
,
Ayoib Che Ahmad

Keywords: IT adoption; IT adoption model; CAATs; internal auditors; public sector; government

Article no: 94

Pages 667-673

Doi: 10.15405/epsbs.2016.08.94

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Original Article

The Controlling Function Paradigm For Tax Authorities

Musa Shamsudinovich Basnukayev
,
Lyudmila Vladimirovna Popova
,
Boris Grigoryevich Maslov
,
Irina Valeryevna Sugarova
,
Ismail Tabikhanovich Batayev

Keywords: Taxation policy, control; monitoring and auditing activities

Article no: 19

Pages 140-144

Doi: 10.15405/epsbs.2020.10.05.19

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Original Article

Towards Optimizing The Performance Of Procurement Regulatory Agencies

Svetlana K. Tsygankova
,
Elena A. Barmina
,
Raisa A. Shchinova

Keywords: Control efficiency, joint audits, public procurement, procurement control, uniform rules

Article no: 78

Pages 647-655

Doi: 10.15405/epsbs.2021.07.78

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Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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Original Article

Enhancing Green Investment Efficiency Through Audit Quality

Renato Sitompul
,
Zuraidah Mohd Sanusi
ORCiD ,
Maha Faisal Alsayegh
ORCiD ,
Naila Erum
ORCiD ,
Soheil Kazemian
ORCiD ,
Mizan Hitam
ORCiD

Keywords: Audit Quality, Debt Securities, Investment Efficiency, Green Investment

Article no: 100

Pages 1260-1269

Doi: 10.15405/epsbs.2023.11.100

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