Hasnah Shaari

Universiti Utara Malaysia | UUM · Tunku Puteri Intan Safinaz School of Accountancy TISSA-UUM

Purpose The current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan. Design/methodology/approach Driscoll–Kraay regressions were run using data from 348 firm-year observations for companies listed on the Amman Stock Exchange...

The financial scandals that occurred of late have raised concerns on the effectiveness of external audit in restricting earnings management. Also, audit failure in the capital market has led to augmented concerns towards audit quality. In addition, an external audit considers an external monitoring mechanism in which "independent" auditors carry ou...

The financial scandals that occurred of late have raised concerns about the effectiveness of external audits in restricting earnings management. Also, audit failure in the capital market has led to augmented concerns towards audit quality. In addition, an external audit considers an external monitoring mechanism in which "independent" auditors carr...

Study level/applicability The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets. Case overview This case provides a study on agricultural acti...

This study examines the mediating effect of audit price on the link between the audit committee and financial reporting quality. The model was developed based on a complementary hypothesis and employs a panel dataset comprising 440 firm-year observations. We found that a larger audit committee comprising directors and shareholders is more likely to...

This study examines the practice and inancial reporting requirements of the State Islamic Religious Councils (SIRCs) of ive states in Malaysia using a case study approach. Two data collection methods are used, namely document review and semi-structured interviews. Review of the SIRCs’ annual reports for the inancial years 2016 and 2017 is made by c...

The Chief Executive Officer (CEOs) tends to be the most influential member of a corporation as they exert control over corporate decisions such as financial disclosure, board structure, and company performance in ensuring enhanced corporate performance and earnings. The issue of earnings management (EM) that has captured the attention of researcher...

There are 11 chapters in the FAR I course and this book focus on the essential 10 chapters. Each chapter contains learning objectives, an introduction, comprehensive discussion, summary and accompanied by practical and comprehensive illustrations with suggested solutions. To facilitate students understanding, a comprehensive set of revision questio...

Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting (CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how this relationship is moderated by the audit price (AUPR). Design/methodology/approach The study used pooled logistic regressions to analyse 624 firm-year observations of...

This paper examines the relationship between ownership structure and real earnings management (REM). This paper uses data from 101 listed firms at Amman Stock Exchange (ASE) from 2011 to 2015. Using the random-effect generalized least square (GLS) regression model, the findings reveal that managerial and institutional ownership negatively influence...

Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct relationship. This paper aims to propose a framework consistent with the complementary hypothesis to show the mediating effect of AQ on the relationship between AC attributes and financial r...

This paper examines the association between ownership structure and real earnings management. The ownership structures tested are managerial ownership, external block-holders ownership and family ownership. Based on the agency theory, we predict that ownership structure is effective in reducing earnings management practices. We use 650 firm-year ob...

This study considers the effect of foreign board members and age diversity on real earnings management (REM), by controlling the firm size, leverage and growth. This study employed quantitative methodology and longitudinal data for non-financial business firms, quoted on the Amman Stock Exchange from 2011 to 2015. Data were analysed using descripti...

This paper examines the influence of audit committee (AC) attributes on audit fees (AUF) of 440 firm-year observations of listed companies in Nigeria for five year period (2012 to 2016). A multiple regression was employed in estimating the model using robust standard errors. We explore and improve prior literature of same relations by using additio...

This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016. The data for the study were extracted from the firms' annual reports and Thompson Reuters Data Stream. A panel logistic regres...

This paper examines the level of financial literacy among Malaysian households in terms of financial knowledge in managing their income and debt, financial planning and the elements of financial management. In terms of data collection, questionnaires were distributed to households in Peninsular Malaysia (Kedah, Pulau Pinang, Perak, Selangor, Johor,...

This paper examines the influence of auditor brand name proxied by the Big4 auditors on financial reporting fraud represented by discretionary accruals (DA). We employ 88 listed companies in Nigeria through 440 firm-year observations for the period of five years from 2012 to 2016. The data for the study are extracted from the annual reports of the...

This paper examines the influence of auditor brand name proxied by the Big4 auditors on financial reporting fraud represented by discretionary accruals (DA). We employ 88 listed companies in Nigeria through 440 firm-year observations for the period of five years from 2012 to 2016. The data for the study are extracted from the annual reports of the...

This paper examines the relationship between audit fees and financial reporting quality of listed firms in Nigeria. We use 88 listed companies in Nigeria for the period of 2012 to 2016. The data were obtained from the annual reports of the listed firms and Thompson Reuters DataStream. Accruals model was used to represent financial reporting quality...

This paper examines the relationship between audit fees and financial reporting quality of listed firms in Nigeria. We use 88 listed companies in Nigeria for the period of 2012 to 2016. The data were obtained from the annual reports of the listed firms and Thompson Reuters DataStream. Accruals model was used to represent financial reporting quality...

This paper assesses previous studies relating to real earnings management, board characteristics and Shariah compliance. The issue of real earnings management is being focused by academic researchers, policy makers, and accounting practitioners since it is classified as a "mystical behaviour" conducted by most companies in achieving their desired e...

This book is specifically designed for students enrolled in FAR II course. The objective of this book is to assist students to understand the contents of the course by focusing on the Standards and its application in reporting companies' financial statements. This book has been arranged according to the syllabus that consistent with the Halatuju 3...

This study analyses the relevance of tax consideration in earnings management (EM) by proposing a framework that integrates tax planning and tax disclosure aspects, in real earnings management (REM) model. Tax planning plays a core part in EM, whereby both tax planning and EM attempt to minimize the tax expenses. The quality of tax disclosure mitig...

Purpose This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide useful information about a company. Design/methodology/a...

Malaysia, like any other Muslim country, considers the zakat institutions as one of the important contributors to economic development and society in the country. However, there are unresolved issues surrounding zakat institution. Among them is the issue of the inefficiency of the institutions in managing zakat collections. Thus, the purpose of thi...

This study examines whether audit firm size and ownership concentration differ between firm that disclose asset impairment information separately and firms that combine the disclosure with depreciation. We use data from Malaysian public listed companies that disclose asset impairment information in 2013. Based on sample of 298 firm observations thi...

This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of co...

A Collection of Comprehensive Cases is a compilation book of comprehensive cases for Financial Accounting and Reporting (FAR) I, II and III. This book is specially designed for accounting students in FAR subjects to be more familiar with the format and the structure of comprehensive cases. The objective of this book is to assist students to have a...

This study analyses the corporate governance structure and performance of Malaysian public university holdings companies from 2010 to 2014. The sample comprises eight public university holding companies. Data was gathered by using three methods; survey, semi- structured interview, and documentation review. The board structure and board sub-committe...

We report that firms reversing impairments under IAS 36 are not more incentivized to engage in earnings management and do not actually engage in more earnings management than a control sample matched on size and industry. We observe that reversals are positively associated with stock market valuation changes but not with future operating performanc...

Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact...

This study is motivated by the need to provide contextual evidence to a decade-long debate regarding accounting standard that require firms to measure certain financial assets and liabilities at fair value and to recognize the effect thereof in a statement of comprehensive income (CI). Nigerian public interest listed firms switch-over to the Intern...

The main objectives of this study are to investigate the disclosure of assets impairment by Malaysian public companies and the compliance to FRS 136 impairment of assets. The study also tries to identify the demographical characteristics of companies who were affected by the adoption of this standard. 100 companies which recognised impairment loss...

This book is intended primarily for students who are at the foundation stage of pursuing managerial accounting course. In line with the student centered approach, this book introduces the concept of Bloom's Taxonomy cognitive skill in the introduction chapter to guide the students on their appropriate learning strategies for this course.