Browsing by Author Muhamad Sori, Zulkarnain

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Showing results 51 to 70 of 87
  • the_impact_management_family_institution_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2018)

  • Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study : (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure, and fee on GC opinion issuance and (ii) to examine the moderating effect of management's, family's, and institution's influence on the relationship between auditor characteristics and GC opinion issuance. The study involves 644 Malaysian financially distressed listed companies in the period 2006 to 2012. The results of a panel logistic regression analysis show that auditor characteristics ...

  • implementation_of_internal_control_system_among_Malaysian credit_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Ariffin, Aishah; Mohd Hanif, Farahaini; Ali, Salwana; Abdul Razak, Nor Alyani; Muhamad Sori, Zulkarnain (2016)

  • This study aims to examine the perception on internal control system (ICS) practices among Malaysian credit co-operatives. Specifically, this study provides input to those who are involved in developing ICS in co-operative namely, the Board Members (BOARD), Internal Audit Committee (IAC) and management staff. Using Malaysian Co-operative Societies Commission (MCSC) definition on classification of co-operatives, four groups of respondent cooperatives based on size of cooperatives were developed i.e. micro, small, medium and large. After eliminating with incomplete data, 536 co-operatives were selected to be included in this study, where, two questionnaires were mailed to co-operatives'...

  • introduction_corporate_governance.pdf.jpg
  • Chapter in Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhamad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • Over the last 10 years, Malaysian capital market has made significant progress in instilling an efficient and well-regulated marketplace together with a proper institutional framework for the regulation of the accounting profession. The shareholders and stakeholders interests are safeguarded through high quality corporate financial reporting and corporate governance. It is the aim of the book to provide evidence and research findings on relevant issues. This book is divided into three parts that consists of 11 separate chapters of academic research works. The chapters covered ranging from issues on corporate internet reporting practice, corporate social responsibility, corporate gove...

  • Introduction_corporate_governance_practices_in_malaysia.pdf.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Mohd Said, Ridzwana; Malek, Mazrah; Senik, Rosmila (2012)

  • The concept of corporate governance covers the question of accountability, ethics and social responsibility of companies to society and stakeholders. In recent years, especially in the wake of the economic crisis, this concept has drawn attention of public worldwide including Malaysia and forcing companies to improve their governance in the interest of strengthening investors' confidence.

  • is_musharakah_mutanaqisah_a_practical_alternative_zulkarnain_shamsher_alam_2015.pdf.jpg
  • Industry Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Asadov, Alam (2015-09-30)

  • Islamic finance had a healthy double-digit growth in the last decade and an important contribution to this steady success is the increasing demand for Shariah compliant products and services from both Muslims and non-Muslims around the globe. These products and services are perceived to be more resilient in adverse economic conditions, has risk-sharing attributes and provides competitive returns to conventional counterparts. Among others, the musharakah or partnership contract is commonly applied in many investment and financing initiatives. One variation of the musharakah is the musharakah mutanaqisah (or diminishing partnership) that emphasizes on the joint ownership of the asset pu...

  • Is_the_shariah_governance_framework_effective_Zulkarnain_Shamsher.pdf.jpg
  • Industry Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad (2015-12-01)

  • Islamic financial institutions (IFIs) have enjoyed rapid growth globally and the total global assets of the industry as of end-2014 exceeded USD2.0 trillion or a compounded annual growth rate (CAGR) of 17.4% between 2009 and 2014. Like other sectors, IFIs are expected to practice good governance to inspire public and stakeholder confidence and trust. To this end, the government introduced the Islamic Financial Services Act 2013 to provide greater regulatory clarity and focus on good governance and social responsibility. Likewise, leading markets like Hong Kong, the Philippines, Singapore and the UK have initiated regulatory reforms with the aim to build well-governed Islamic banking a...

  • PhD_Islamic_banking_stability_efficiency and growth_the_market_discipline_Sharezan.pdf.jpg
  • PhD


  • Authors: Abd Rahman, Sharezan (2017)

  • This research empirically investigates the role of profit sharing investment accounts in providing market discipline and the extent to which PSIA influences Islamic banks' stability, efficiency and financing growth, thus complementing government supervision and regulation of Islamic banks. Data from 48 Islamic banks from 13 countries in different regions over the period 2007 to 2014 were collected. A two-step system generalized method of moments (GMM) was applied to estimate the equations. The fixed and random effects and the two-step difference GMM were also applied for comparison purposes ...

  • Issues in contemporary accounting.pdf.jpg
  • Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhamad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • This book integrates empirical studies and conceptual discussion in the field of accounting and finance in Malaysia and international setting. The aim of this book is to share findings of empirical results as well as conceptual discussion and to provide reading and reference materials on various accounting and finance topics to undergraduate and postgraduate students, researchers, practitioners and policy makers through relevant information provided. This book consists of ten chapters. Specifically, it is presented into three parts, namely corporate internet reporting and social responsibility reporting, auditor independence and corporate governance and Islamic finance.

  • managing_sustainability_issues_education_business_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Abdul Aziz, Rosmurni; Atan, Zalianah; Abdul Wahab, Sazali; Muhamad Sori, Zulkarnain;  Advisor: Available in physical copy only (Call number: HF 5351 R821) (2016)

  • Vital Ed Solutions (VeS) was established in April 2014. It is self-funded business enterprise. The two co-founders agreed to contribute RM20,000.00 each, making the capital a sume of RM40,000.00. As a new start-up in the service industry, VeS relies heavily on part-time employees. These workers work with the mas facilitators and speakers. Since they are part-time workers, it can be difficult for the enterprise to establish the kind of work ethic that they desire among the employees. Nevertheless, the co-founders of VeS also realized the needs for training, although they are unsure of the kinf of training that these employees require in order for them to be motivated and at the same ti...

  • measuring_impact_microcredit_program_microenterprise_assets_urban_malaysia_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Al Mamun, Abdullah; Abdul Wahab, Sazali; Muhamad Sori, Zulkarnain (2013)

  • This study was undertaken to assess the impact of Amanah Ikhtiar Malaysia's (AIM) microcredit program on microenterprise assets possessed by poor women in urban Peninsular Malaysia. In order to fulfill the above mentioned objective, in an attempt to increase understanding on the subject matter and contribute to the existing knowledge, this study employed a cross-sectional design with a stratified random sampling method. The results of this study reveal that the current market value of enterprise assets and vehicles owned by old respondents was relatively higher than that of new respondents. The findings also show that the mean market value of microenterprise assets owned by old respon...

  • item.jpg
  • PhD


  • Authors: Mohd Daud, Mohd Ariff (2019)

  • The provision of shelter is a fundamental human right as implied in the Maqasid al-Shari'ah, hence Islamic finance should provide avenues to facilitate society in buying affordable homes. This challenge covers the funding aspect of affordable housing development albeit other critical challenges associated such as high land cost, compliance and construction cost, and developers' profit margin. The issue is that market forces dictate property prices that many cannot afford; hence lack of affordable housing is a serious issue being faced by major cities around the globe, including Malaysia. As the public resort to government assistance for policy change to support more affordable housing...

  • Musharakah Mutanaqisah home financing_alam_zulkarnain_zaher_shinaj_shamsher.pdf.jpg
  • Journal Article


  • Authors: Asadov, Alam; Muhamad Sori, Zulkarnain; Anwer, Zaher; Shamsudheen, Shinaj Valangattil; Ramadili Mohd, Shamsher Mohamad (2018)

  • Musharakah mutanaqisah (MM) mode of Islamic financing purchase of an asset, where the bank and customer enter into a contract of joint property ownership and the customer's ownership of the asset gradually increases throughout the financing period and fully own the asset after the last financial settlement. This mode of financing was introduced to mitigate the issue of unequal risk burden of conventional mortgage financing, where the bank just provide the financing and the customer bears all risk. MM financing reflects a true partnership contract through sharing of risk and reward between both parties. Though the MM mode of financing has the salient features to address the flaws of co...

  • perakaunan perkongsian di malaysia_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Muhamad Sori, Zulkarnain; Abdul Hamid, Mohamad Ali; Yusoff, Azemin; Mohd Deris, Mohd Rosnizam (2002)

  • Buku ini memberikan pendedahan kepada perniagaan bentuk perkongsian yang meliputi aspek perundangan dan amalan perakaunan di dalam persekitaran perniagaan Malaysia. Buku ini dituju khas kepada pelajar institusi pengajian tinggi yang mengambil kursus Perakaunan Kewangan Pertengahan dan mereka yang berminat mempelajari perakaunan perkongsian.

  • perakaunan perkongsian_soalan dan jawapan_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Mohd Deris, Mohd Rosnizam; Muhamad Sori, Zulkarnain; Abdul Hamid, Mohamad Ali (2002)

  • Buku ini memberikan: 1) latihan komprehensif di dalam bidang perakaunan perkongsian, 2) bilangan soalan yang banyak berserta cadangan jawapan bagi setiap soalan, 3) penerangan dan jalan kerja yang jelas bagi setiap soalan disertakan.

  • perceived_public_accounts_committee_independence_zulkarnain et al.pdf.jpg
  • Journal Article


  • Authors: Zainal Abidin, Zaharuddin; Muhamad Sori, Zulkarnain; Mat Daud, Zaidi; Senik, Rosmila (2019)

  • The objective of the study is to examine perceived Public Account Committee's (PAC) independence from the perspective of PAC members and non-PAC members. The findings indicate that for the PAC to be independence, it should be free from any form of interference from any party when exercising and conducting its responsibilities. The PAC must be free to select any topic or issue to be examined that they think important and involves the public interest. However, being independent can also be seen as a way of gaining political mileage for PAC members and also gives advantages to the opposition members too. Overall, the independence of the PAC is still debatable judging from the decision an...

  • perception of auditors independence.pdf.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah (2015)

  • The objective of this chapter is to examine the effects of the joint provision of audit and non-audit services on perceived auditor independence from the perspective of senior managers of audit firms, loan officers and public listed companies in Malaysia. The effect of join provision of audit and non-audit services might be different when auditor perform the services based on their available resources.

  • possible_impact_of_the_latest_international_standard_Zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain; Turmin, Siti Zaidah (2018)

  • Auditors are required to issue going concern opinion (GC opinion) to companies that are incapable to continue their operations in the near future. It is very important for auditors to issue the GC opinion properly because such opinion is the only signal from them on the viability of a company. Investors need such signal before they can make good investment decisions. In Malaysia however, auditors do not want to issue GC opinion to a very large percentage of financially distressed companies. This motivates this paper to discuss the impact of the latest ISA 570 (2016) on GC opinion issuance rate in this country. Overall, we are in the opinion that there is no strong ground to expect the...

  • CIAWM_Issue3_Practice_of_musharakah_mutanaqisah_at_Malaysian_Islamic_banks_Zulkarnain_Shamsher_Alam.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Asadov, Alam (2017)

  • Among many permissible Islamic finance products, Musharakah or the partnership contract was put forward as a true representation of the PLS concept in the late 1970s. However, due to challenges to fully implement this type of contract in practice, practitioners have improvised a more practical version of the partnership contract termed Musharakah Mutanaqisah (MM) (or Diminishing Partnership). Currently, Musharakah Mutanaqisah is applied in home financing by Islamic banks and proposed as a replacement for Bai Bithaman Ajil and Bay al Inah in Malaysia. Despite the increasing popularity of MM in home financing in the Malaysian Islamic banking industry, there are issues in the way the Isl...

  • research in accounting vol 2_rosmila_zaidi_zulkarnain.pdf.jpg
  • Book


  • Authors: Senik, Rosmila; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2009)

  • This book is written with the aim of providing reading and reference materials of accounting related studies that have been carried out in the Malaysian context. It will not only assist students and young researchers in conducting future research but can also be a source of reference to policymakers, implementer and relevant agencies in designing national policies. This book covers the area of corporate governance, accounting information system, financial reporting, performance measurement system, ethics, internal control and Syari'ah based accounting.

Browsing by Author Muhamad Sori, Zulkarnain

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 51 to 70 of 87
  • the_impact_management_family_institution_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2018)

  • Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study : (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure, and fee on GC opinion issuance and (ii) to examine the moderating effect of management's, family's, and institution's influence on the relationship between auditor characteristics and GC opinion issuance. The study involves 644 Malaysian financially distressed listed companies in the period 2006 to 2012. The results of a panel logistic regression analysis show that auditor characteristics ...

  • implementation_of_internal_control_system_among_Malaysian credit_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Ariffin, Aishah; Mohd Hanif, Farahaini; Ali, Salwana; Abdul Razak, Nor Alyani; Muhamad Sori, Zulkarnain (2016)

  • This study aims to examine the perception on internal control system (ICS) practices among Malaysian credit co-operatives. Specifically, this study provides input to those who are involved in developing ICS in co-operative namely, the Board Members (BOARD), Internal Audit Committee (IAC) and management staff. Using Malaysian Co-operative Societies Commission (MCSC) definition on classification of co-operatives, four groups of respondent cooperatives based on size of cooperatives were developed i.e. micro, small, medium and large. After eliminating with incomplete data, 536 co-operatives were selected to be included in this study, where, two questionnaires were mailed to co-operatives'...

  • introduction_corporate_governance.pdf.jpg
  • Chapter in Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhamad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • Over the last 10 years, Malaysian capital market has made significant progress in instilling an efficient and well-regulated marketplace together with a proper institutional framework for the regulation of the accounting profession. The shareholders and stakeholders interests are safeguarded through high quality corporate financial reporting and corporate governance. It is the aim of the book to provide evidence and research findings on relevant issues. This book is divided into three parts that consists of 11 separate chapters of academic research works. The chapters covered ranging from issues on corporate internet reporting practice, corporate social responsibility, corporate gove...

  • Introduction_corporate_governance_practices_in_malaysia.pdf.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Mohd Said, Ridzwana; Malek, Mazrah; Senik, Rosmila (2012)

  • The concept of corporate governance covers the question of accountability, ethics and social responsibility of companies to society and stakeholders. In recent years, especially in the wake of the economic crisis, this concept has drawn attention of public worldwide including Malaysia and forcing companies to improve their governance in the interest of strengthening investors' confidence.

  • is_musharakah_mutanaqisah_a_practical_alternative_zulkarnain_shamsher_alam_2015.pdf.jpg
  • Industry Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Asadov, Alam (2015-09-30)

  • Islamic finance had a healthy double-digit growth in the last decade and an important contribution to this steady success is the increasing demand for Shariah compliant products and services from both Muslims and non-Muslims around the globe. These products and services are perceived to be more resilient in adverse economic conditions, has risk-sharing attributes and provides competitive returns to conventional counterparts. Among others, the musharakah or partnership contract is commonly applied in many investment and financing initiatives. One variation of the musharakah is the musharakah mutanaqisah (or diminishing partnership) that emphasizes on the joint ownership of the asset pu...

  • Is_the_shariah_governance_framework_effective_Zulkarnain_Shamsher.pdf.jpg
  • Industry Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad (2015-12-01)

  • Islamic financial institutions (IFIs) have enjoyed rapid growth globally and the total global assets of the industry as of end-2014 exceeded USD2.0 trillion or a compounded annual growth rate (CAGR) of 17.4% between 2009 and 2014. Like other sectors, IFIs are expected to practice good governance to inspire public and stakeholder confidence and trust. To this end, the government introduced the Islamic Financial Services Act 2013 to provide greater regulatory clarity and focus on good governance and social responsibility. Likewise, leading markets like Hong Kong, the Philippines, Singapore and the UK have initiated regulatory reforms with the aim to build well-governed Islamic banking a...

  • PhD_Islamic_banking_stability_efficiency and growth_the_market_discipline_Sharezan.pdf.jpg
  • PhD


  • Authors: Abd Rahman, Sharezan (2017)

  • This research empirically investigates the role of profit sharing investment accounts in providing market discipline and the extent to which PSIA influences Islamic banks' stability, efficiency and financing growth, thus complementing government supervision and regulation of Islamic banks. Data from 48 Islamic banks from 13 countries in different regions over the period 2007 to 2014 were collected. A two-step system generalized method of moments (GMM) was applied to estimate the equations. The fixed and random effects and the two-step difference GMM were also applied for comparison purposes ...

  • Issues in contemporary accounting.pdf.jpg
  • Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhamad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • This book integrates empirical studies and conceptual discussion in the field of accounting and finance in Malaysia and international setting. The aim of this book is to share findings of empirical results as well as conceptual discussion and to provide reading and reference materials on various accounting and finance topics to undergraduate and postgraduate students, researchers, practitioners and policy makers through relevant information provided. This book consists of ten chapters. Specifically, it is presented into three parts, namely corporate internet reporting and social responsibility reporting, auditor independence and corporate governance and Islamic finance.

  • managing_sustainability_issues_education_business_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Abdul Aziz, Rosmurni; Atan, Zalianah; Abdul Wahab, Sazali; Muhamad Sori, Zulkarnain;  Advisor: Available in physical copy only (Call number: HF 5351 R821) (2016)

  • Vital Ed Solutions (VeS) was established in April 2014. It is self-funded business enterprise. The two co-founders agreed to contribute RM20,000.00 each, making the capital a sume of RM40,000.00. As a new start-up in the service industry, VeS relies heavily on part-time employees. These workers work with the mas facilitators and speakers. Since they are part-time workers, it can be difficult for the enterprise to establish the kind of work ethic that they desire among the employees. Nevertheless, the co-founders of VeS also realized the needs for training, although they are unsure of the kinf of training that these employees require in order for them to be motivated and at the same ti...

  • measuring_impact_microcredit_program_microenterprise_assets_urban_malaysia_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Al Mamun, Abdullah; Abdul Wahab, Sazali; Muhamad Sori, Zulkarnain (2013)

  • This study was undertaken to assess the impact of Amanah Ikhtiar Malaysia's (AIM) microcredit program on microenterprise assets possessed by poor women in urban Peninsular Malaysia. In order to fulfill the above mentioned objective, in an attempt to increase understanding on the subject matter and contribute to the existing knowledge, this study employed a cross-sectional design with a stratified random sampling method. The results of this study reveal that the current market value of enterprise assets and vehicles owned by old respondents was relatively higher than that of new respondents. The findings also show that the mean market value of microenterprise assets owned by old respon...

  • item.jpg
  • PhD


  • Authors: Mohd Daud, Mohd Ariff (2019)

  • The provision of shelter is a fundamental human right as implied in the Maqasid al-Shari'ah, hence Islamic finance should provide avenues to facilitate society in buying affordable homes. This challenge covers the funding aspect of affordable housing development albeit other critical challenges associated such as high land cost, compliance and construction cost, and developers' profit margin. The issue is that market forces dictate property prices that many cannot afford; hence lack of affordable housing is a serious issue being faced by major cities around the globe, including Malaysia. As the public resort to government assistance for policy change to support more affordable housing...

  • Musharakah Mutanaqisah home financing_alam_zulkarnain_zaher_shinaj_shamsher.pdf.jpg
  • Journal Article


  • Authors: Asadov, Alam; Muhamad Sori, Zulkarnain; Anwer, Zaher; Shamsudheen, Shinaj Valangattil; Ramadili Mohd, Shamsher Mohamad (2018)

  • Musharakah mutanaqisah (MM) mode of Islamic financing purchase of an asset, where the bank and customer enter into a contract of joint property ownership and the customer's ownership of the asset gradually increases throughout the financing period and fully own the asset after the last financial settlement. This mode of financing was introduced to mitigate the issue of unequal risk burden of conventional mortgage financing, where the bank just provide the financing and the customer bears all risk. MM financing reflects a true partnership contract through sharing of risk and reward between both parties. Though the MM mode of financing has the salient features to address the flaws of co...

  • perakaunan perkongsian di malaysia_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Muhamad Sori, Zulkarnain; Abdul Hamid, Mohamad Ali; Yusoff, Azemin; Mohd Deris, Mohd Rosnizam (2002)

  • Buku ini memberikan pendedahan kepada perniagaan bentuk perkongsian yang meliputi aspek perundangan dan amalan perakaunan di dalam persekitaran perniagaan Malaysia. Buku ini dituju khas kepada pelajar institusi pengajian tinggi yang mengambil kursus Perakaunan Kewangan Pertengahan dan mereka yang berminat mempelajari perakaunan perkongsian.

  • perakaunan perkongsian_soalan dan jawapan_zulkarnain et al.jpg.jpg
  • Book


  • Authors: Mohd Deris, Mohd Rosnizam; Muhamad Sori, Zulkarnain; Abdul Hamid, Mohamad Ali (2002)

  • Buku ini memberikan: 1) latihan komprehensif di dalam bidang perakaunan perkongsian, 2) bilangan soalan yang banyak berserta cadangan jawapan bagi setiap soalan, 3) penerangan dan jalan kerja yang jelas bagi setiap soalan disertakan.

  • perceived_public_accounts_committee_independence_zulkarnain et al.pdf.jpg
  • Journal Article


  • Authors: Zainal Abidin, Zaharuddin; Muhamad Sori, Zulkarnain; Mat Daud, Zaidi; Senik, Rosmila (2019)

  • The objective of the study is to examine perceived Public Account Committee's (PAC) independence from the perspective of PAC members and non-PAC members. The findings indicate that for the PAC to be independence, it should be free from any form of interference from any party when exercising and conducting its responsibilities. The PAC must be free to select any topic or issue to be examined that they think important and involves the public interest. However, being independent can also be seen as a way of gaining political mileage for PAC members and also gives advantages to the opposition members too. Overall, the independence of the PAC is still debatable judging from the decision an...

  • perception of auditors independence.pdf.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah (2015)

  • The objective of this chapter is to examine the effects of the joint provision of audit and non-audit services on perceived auditor independence from the perspective of senior managers of audit firms, loan officers and public listed companies in Malaysia. The effect of join provision of audit and non-audit services might be different when auditor perform the services based on their available resources.

  • possible_impact_of_the_latest_international_standard_Zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain; Turmin, Siti Zaidah (2018)

  • Auditors are required to issue going concern opinion (GC opinion) to companies that are incapable to continue their operations in the near future. It is very important for auditors to issue the GC opinion properly because such opinion is the only signal from them on the viability of a company. Investors need such signal before they can make good investment decisions. In Malaysia however, auditors do not want to issue GC opinion to a very large percentage of financially distressed companies. This motivates this paper to discuss the impact of the latest ISA 570 (2016) on GC opinion issuance rate in this country. Overall, we are in the opinion that there is no strong ground to expect the...

  • CIAWM_Issue3_Practice_of_musharakah_mutanaqisah_at_Malaysian_Islamic_banks_Zulkarnain_Shamsher_Alam.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Asadov, Alam (2017)

  • Among many permissible Islamic finance products, Musharakah or the partnership contract was put forward as a true representation of the PLS concept in the late 1970s. However, due to challenges to fully implement this type of contract in practice, practitioners have improvised a more practical version of the partnership contract termed Musharakah Mutanaqisah (MM) (or Diminishing Partnership). Currently, Musharakah Mutanaqisah is applied in home financing by Islamic banks and proposed as a replacement for Bai Bithaman Ajil and Bay al Inah in Malaysia. Despite the increasing popularity of MM in home financing in the Malaysian Islamic banking industry, there are issues in the way the Isl...

  • research in accounting vol 2_rosmila_zaidi_zulkarnain.pdf.jpg
  • Book


  • Authors: Senik, Rosmila; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2009)

  • This book is written with the aim of providing reading and reference materials of accounting related studies that have been carried out in the Malaysian context. It will not only assist students and young researchers in conducting future research but can also be a source of reference to policymakers, implementer and relevant agencies in designing national policies. This book covers the area of corporate governance, accounting information system, financial reporting, performance measurement system, ethics, internal control and Syari'ah based accounting.