Accounting Research Journal: Volume 29 Issue 1

Editorial

Ellie (Larelle) Chapple

A case study on fraudulent financial reporting: evidence from Malaysia

Chee Kwong Lau, Ki Wei Ooi

This paper aims to examine cases of fraudulent financial reporting (FFR) which were subject to published enforcement actions by the Securities Commission Malaysia (SC) from 1998…

Cheating behaviour among accounting students: some Malaysian evidence

Suhaiza Ismail, Salwa Hana Yussof

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of…

Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis

Lin Mi, Karen Benson, Robert Faff

The purpose of this study is to provide new cross-country evidence on the relation between real estate investment trust (REIT) returns and idiosyncratic risk for samples of listed…

Do organisations in developing economies legitimise their level of profit? Evidence from Fiji

Acklesh Prasad, Peter Green, Jon Heales

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Trend of hidden values and use of intellectual capital information: Evidence from Malaysia

Abdifatah Ahmed Haji

The purpose of this study is to primarily examine the trend of hidden values and use of intellectual capital (IC) information narratives of leading Malaysian companies in the…

A contingency model of client repatronage in a financial auditing services context

Naruanard Sarapaivanich, Paul G. Patterson

This study aims to examine the extent to which switching costs moderates the impact of trust, value and attractiveness of alternatives on client repatronage intentions.