Rosmila Senik; Zaidi Mat Daud; Zulkarnain Muhamad Sori (UPM Press, 2009)
This book consists of eleven selected research in accounting issues, which are looking from Malaysian context. The issues are ranging from attributes of ethical practices as part of management control system and practices, issues related to external auditing and board of directors (BOD) as corporate governance mechanisms, performance management systems design, use and development status, security threats of computerised accounting information system (CAIS) and urgent needs for the knowledge and applications of Syari'ah based Accounting (SbA) as Islamic Capital Market (ICM) is rapidly developing throughtout the world, including Malaysia.
Over the last few decades, a sizeable number of studies have examined the relationship between audit pricing model and corporate governance characteristics in developed economies (O'Sullivan and Diacon, 1994; Short et al., 1999; Peel & Clatworthy, 2001; Clatworthy & Peel, 2006; Yatim et al., 2006). The Cadbury Report (1992) viewed the auditor's report as "one of the corner stones of corporate governance". Peel and Clatworthy (2001) highlights that audit report contribute significantly towards "effective governance of modern corporations".
