Zaimah Abdullah

Universiti Utara Malaysia | UUM · Tunku Intan Shafinaz School of Accountancy (TISSA)

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 study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could hel...

The purpose of this study is to examine the impact of system quality, service quality and information quality on the Zakat websites from the visitors' perspectives by utilising Delone and Mclean's information system success (ISS) model. This study collected data from 150 respondents who had prior experience visiting Zakat institutions' websites in...

In recent research, there has been increased attention on the chairman's role in companies' adoption of non-financial reporting. However, no empirical research has explored the chairman's role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to an existing research gap in the IR literature by anal...

Purpose This paper aims to explore the factors of social media adoption by zakat institutions. Design/methodology/approach This study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement samp...

Integrated reporting (IR) is the latest topic in corporate reporting that has raised interest in the disclosure literature. Although the board’s role in IR practice has received significant attention in developed countries, this effect is still unexamined in an emerging market like Malaysia. Thus, this study sought to fill this gap in the IR litera...

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...

Purpose Integrated reporting (IR) is a new trend in corporate reporting that has spread rapidly in recent years for disclosing financial and non-financial information. This study aims to assess the status of the current regulations and the trends in IR disclosure practice in an emerging market, Malaysia, by providing a comparative analysis of the I...

This research hypothesized that intellectual capital had a moderating impact on the connection between corporate governance and company performance. Researchers and investors have been investigating, monitoring, and analyzing firm performance in light of the serious consequences of many corporate accounting scandals, such as Toshiba 2015, as well a...

Most students at higher education institutions (HEIs) are currently Generation-Z, and they are exact synonyms with information and communication technology. Therefore, HEIs should adopt a modern way of delivering knowledge to the students, such as blended learning. Blended learning is a combination of face-to-face and online learning methods in the...

The modern way of teaching and learning emphasizes the technology to be embedded in the education system. Thus, higher learning institutions (HLIs) are gradually switching their class delivering method from classroom-based teaching (CBT) to the so-called blended learning approach (BLA). The BLA integrates traditional CBT with the online teaching cl...

Billions of individuals around the world are using smartphones, and this development has also increased the use of social media applications in daily communications. Many studies have stated that social media can help government organisations to improve communication services and create better engagement with citizens as almost all citizens are usi...

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...

Framework-based Teaching (FBT) is a teaching approach that uses the Conceptual Framework of Financial Reporting (The Framework) as a basis for understanding the accounting treatment and reporting process of an entity's economic event. This approach requires students to exercise critical thinking in discussing the application of the concepts outline...

Nowadays, the debate on university community engagement (UCE) has received a huge attention by many parties and can be considered as high profile issue over the academic world. The UCE is considered as one of the university's mechanisms in discharging its social responsibility to its nearby community. University is highly recommended to embed commu...

This study aims to examine the relationship between gender diversity and real estate companies’ performance in Malaysia, whereby in 1985, the Government of Malaysia formulated a National Policy on Women as a guide for women’s participation. Panel data analysis was used to examine the gender diversity and real estates’ performance in an unbalanced p...

The purpose of this conceptual paper is to address the link between corporate governance and operating performance during and after GST implementation. With the support of agency theory, this paper develops five propositions for the relationship between corporate governance and operating performance (sales growth and current ratio) during and after...

The purpose of this conceptual paper is to address the importance of examining the link between corporate governance and foreign equity investment through the right theoretical lens. The paper focuses on the discussion of corporate governance reformation in Malaysia that gradually converged towards Anglo-American model at the pinnacle of Asian fina...

The purpose of this conceptual paper is to address the importance of examining the link between corporate governance and foreign equity investment through the right theoretical lens. The paper focuses on the discussion of corporate governance reformation in Malaysia that gradually converged towards Anglo-American model at the pinnacle of Asian fina...

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...

Worldwide, real estate industry is prevalent with its unpleasant image of corruption, political intervention and bribery. Women directorship is portrayed as one of the possible solutions that may neutralize the attributes that have undermined the credibility of these companies. Thus, the main aim of this study is to understand the pattern of women...

The purpose of this paper is to examine how the Framework-based Teaching (FBT) approach improves the critical thinking skill among accounting students at tertiary education level. This qualitative study is conducted using the Scholarship of Teaching and Learning (SOTL) approach, where reflections from lecturers’ experience in teaching and learning...

Many universities around the globe are now actively embarked on the University-Community Engagement (UCE). The UCE practice is considered new and the concept of UCE is relatively vague. Therefore, this study was conducted to gain insights on the meaning of UCE and the objectives of a university engaging with the community. By using Universiti Utara...

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 explores and analyses the accounting students’ perception in seeking additional professional accounting qualification besides their accounting degree qualification. A survey analysis conducted on 52 accounting undergraduates in third year with two main questions. The first question is “why the students are seeking additional accounting p...

This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants' Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector. The research methodology is quantitative with cross-sectional design and survey. The respondents are accountants (i.e. auditors and forensic accou...

This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants' Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector. The research methodology is quantitative with cross-sectional design and survey. The respondents are accountants (i.e. auditors and forensic accou...

The inventory physical count is an activity conducted by firms to confirm and inspect physical inventory balance to book balance. The inventories are one of the major expenditure for the firms particularly the manufacturing industries which materially influence the financial results. For reliable financial results, firms need to organize inventory...

In the aftermath of the 1997/1998 Asian financial crisis, there are signs that in Malaysia, corporate governance practices are gradually converging towards the Anglo-American model. Drawing on three key theoretical lenses, namely agency theory, institutional theory and resource dependence theory, this study investigates an unexplored phenomenon in...

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.

This book discusses on personal financial management all levels of readers. It cover topics including understanding individual pattern of income and expenses, how to plan your individual and family budget from the day you start working to your retirement plan. This book include simple examples and explanation considering the readers who are lack of...