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Aidi Ahmi,Siti Zabedah Saidin,Akilah Abdullah,Ayoib Che Ahmad,Noor Azizi Ismail
Pág. 103 - 108
The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, int...
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Muhammad Umar Kibiya,Ayoib Che-Ahmad,Noor Afza Amran
Pág. 125 - 131
This study investigates the characteristics of audit committee and its effect on the quality of financial reporting of Nigerian listed firms. We employed multivariate regression as a tool for analysis. The sample for the study was 101 firm-years longitud...
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Mohd Yussoff Ibrahim,Ayoib Che Ahmad,Satirenjit Kaur Johl,Haseeb Ur Rahman
Pág. 132 - 136
Most of the corporate demises evidenced poor quality of financial information reporting. Besides others, this is due to inefficiency of board which couldn?t ensure effective monitoring of management. Subsequently, the regulators have focused independence...
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Nosakhare Peter Osazuwa,Ayoib Che Ahmad,Noriah Che-Adam
Pág. 137 - 142
The study examines political connection, governance mechanisms and financial performance relationship, drawing from the agency theory. The study employs a quantitative design, employing cross-sectional data from the annual reports of the sampled companie...
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Mohammed Ishaq Ahmed,Ayoib Che-Ahmad
Pág. 159 - 164
The paper examines the effects of Corporate Governance Characteristics on audit report lag (ARL) of listed banks in Nigeria. Fourteen banks were used in the study. The study covers a five year period from 2008 to 2012. Findings of the study based on robu...
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Rachael Oluyemisi Arowolo,Ayoib Che-Ahmad
Pág. 186 - 191
There is a level of information asymmetry between the agents (management and the board of directors) and the principal (shareholders) in every company. The purpose of this study is to examine the scope of monitoring mechanisms in non-financial list...
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Isah Shittu,Ayoib Che Ahmad,Zuaini Ishak
Pág. 135 - 137
Board characteristics of the corporate organization represent an important aspect of corporate monitoring. This study examined the effects of board size, the size of shariah supervisory board SSB and shariah board members meeting on the earnings pe...
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Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde
Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector....
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O. Salau Abdulmalik,Isah Shittu,Ayoib Che Ahmad
Pág. 104 - 110
The aim of this study is to examine the relationship between the political connections of board members and the selection of auditors by non-financial listed firms in Nigeria. The financial and non-financial information of 94 non-financial companies list...
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Mohammed Yussoff Ibrahim,Ayoib Che Ahmad,Muhammad Anees Khan
Pág. 44 - 49
This paper proposes to investigate the postulations of renowned agency theory and shareholder value (SHV) in relation to Corporate Governance (CG) attributes. Shareholder value is of a great concern to the shareholders of firms. Shareholder value have be...
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