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Showing results 1100 to 1119 of 1635
  • The_pandemic_and_the_economic_conundrum_how_Islamic_finance_can_help_Obiyathulla.pdf.jpg
  • Journal Article


  • Authors: Obiyathulla Ismath Bacha (2021)

  • This paper examines the economic and financial impact of the Covid-19 pandemic and the responses that governments undertook. Though large and unprecedented in size, policy response has mostly been the same. Huge monetary stimulus, rate cuts, direct market intervention like bond purchases and debt moratoriums. Many of these were techniques used in the previous global financial of 2007-2009. Economies were already fragile and in a vulnerable state when the pandemic struck in late 2019. Continued use of the same policies did prevent a potential meltdown but has increased system vulnerability. The global debt burden is now much larger but governments may have fully expended all their mone...

  • Pandemic_crisis_digitalization_and_social_responsibility_Aishath.pdf.jpg
  • Chapter in Book


  • Authors: M. Kabir Hassan; Aishath Muneeza; Ashraf Khan (2021)

  • Islamic economics and finance derived its axioms from Shariah. Irrespective of the faith convictions, Islamic economics and finance has gained momentum in the world today. It is reported that by 2024, the global Islamic finance industry assets will reach USD$3.69 trillion and in 2019, it is estimated that Muslims have spent USD$2.02 trillion on halal sectors inspired by ethical consumption needs while it is anticipated that by 2024, this amount will reach to USD$2.4 trillion at a five-yaer cumulative annual growth rate of 3.1% (Dinar Standard, 2020). It is also forecasted that there will be 8% decrease in global Muslim spending in 2020 due to pandemic on sectors covered by report publ...

  • Pandemic_innovation_for_zakat_the_potential_of_crypto_zakat_Aishath.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Aishath Muneeza (2020)

  • Technology has no religion. As long as technology is utilized to benefit the humankind, from a Shariah perspective, there is no issue in using it. Zakat is the third pillar of Islam and to enhance the processes and procedures involved in it, technology has been used. The digitization process of zakat has taken place and today we are moving towards digitalization of it. The process of zakat is simple. The Muslim or any person professing the religion of Islam who is eligible to pay zakat could do so to Baitul-mal or directly to any of the categories of asnaf stated in the Quran: "Zakat is for the poor and the needy, and amil (those employed to administer the funds), for the muallaf (tho...

  • Pandemic_thoughts_to_assist_poor_in India_Aishath.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Aishath Muneeza (2021)

  • COVID-19 is a black swan event that has turned back the global poverty clock. Millions have lost their jobs overnight and have no way to find employment due to the lockdown measures taken to adequately deal with the pandemic and save the humankind from being extinct. The first case of COVID-19 in India was reported on 30 January 2020 and on 24 March 2020, the Prime Minister of the country announced that the country is going for full lockdown. This caused disruption in all major economic activities and led to increase in unemployment causing extreme poverty as no immediate financial helping hand was offered to them. According to the International Labor Organization (ILO), it is expecte...

  • paradox_struggle_between_Islamic_aishath.pdf.jpg
  • Journal Article


  • Authors: Aishath Muneeza; Ismail Wisham; Rusni Hassan (2010)

  • Malaysia is a multi religious and a multi ethnic society with a plural legal structure. The banking system of country is essentially dual in nature and hence, there are two different sets of legal framework working simultaneously. Today, the Islamic Banking system which emerged in 1983 has levelled up to the conventional banking system which had rooted itself in the society a long time ago. Whether we believe it or not there are challenges and clashes at hand due to the existence of the dual system in the society and they need to be addressed properly, so that the clashes between these two types of banking system can be minimized. There are several quarrels between conventional and Is...

  • item.jpg
  • Academic Proceeding


  • Authors: Aishath Muneeza; Ismail Wisham; Rusni Hassan (2010)

  • Malaysia is a multi religious and a multi ethnic society with a plural legal structure. The banking system of country is essentially dual in nature and hence, there are two different sets of legal framework working simultaneously. Today, the Islamic Banking system which emerged in 1983 has levelled up to the conventional banking system which had rooted itself in the society a long time ago. Whether we believe it or not there are challenges and clashes at hand due to the existence of the dual system in the society and they need to be addressed properly, so that the clashes between these two types of banking system can be minimized. There are several quarrels between conventional and Is...

  • paraphernalia_Islamic_banking_aishath.PDF.jpg
  • Journal Article


  • Authors: Hassan, Rusni; Muneeza, Aishath (2011)

  • Islamic banking is booming in the world today. Though Malaysia adopted Islamic banking in 1983, today it is the leader of this industry. The success of the Islamic banking industry depends on the nature and the behavior of the instruments utilised. Generally there are three kinds of instruments offered in an Islamic bank. They are debt based instruments, equity based instrument and lease based instrument. The most sizzling debate over the industry player is on finding out the types of instrument which are closer to the teachings of Shariah. The objective of this paper is to deliberate over this issue and to find out the reality about this.

  • Parliament_of_Maldives_to_give_final_approval_for_Maldives_becoming_a_member_of_IFTC_Aishath .pdf.jpg
  • Industry Article


  • Authors: Aishath Muneeza (2022)

  • On the 6th June 2022, the president of the Maldives, Ibrahim Mohamed Solih, sent a letter to the parliament requesting it to endorse the Maldives as a member of the International Islamic Trade Finance Corporation (ITFC). On the 24th May 2022, the cabinet approved the Maldives to become a member of the ITFC; however the final permission has to be given by the parliament. Even now, the ITFC has been providing financing facilities for state-owned enterprises. For instance, on the 1st June 2022, it is reported that the ITFC renewed a Murabahah trade financing agreement for US$175 million to support the import of essential commodities with the State Trading Organization of the Maldives. It...

  • Past_present_2681.jpg.jpg
  • Chapter in Book


  • Authors: Ismail Abdel Mohsin, Magda (2017)

  • Historically, the non-profit institution of waqf has played a remarkable role in developing the Islamic societies as well as in assisting the Islamic state in providing social welfare services in the health and educational sectors, supplying the basic infrastructure, providing jobs, enhancing commercial and business activities, providing food for the hungry, shelter for the poor and the needy, in addition to supporting the agricultural and industrial sectors, without incurring any cost to the government. However, this positive role played by waqf deteriorated since the end of the 19th century and has continued to deteriorate to the present time.

  • path_integral_derivation_u1_kac–moody_characters_weyl–kac_denominator_belal.pdf.jpg
  • Journal Article


  • Authors: Baaquie, Belal E. (1992)

  • The U(1) Kac-Moody character functions are derived from a path integral expression. It is shown that point-split regularization of the Virasoro generator also exactly regularizes the path integral. An exact derivation of the Weyl-Kac denominator is then given for an arbitrary Lie group using the semiclassical approximation and the results of the U(1) calculation.

  • path_integral_equities_dynamic_correlation_empirical_analysis_belal.pdf.jpg
  • Journal Article


  • Authors: Baaquie, Belal E.; Yang, Cao; Ada, Lau; Pan, Tang (2012)

  • This paper develops a model to describe the unequal time correlation between rate of returns of different stocks. A non-trivial fourth order derivative Lagrangian is defined to provide an unequal time propagator, which can be fitted to the market data. A calibration algorithm is designed to find the empirical parameters for this model and different denoising methods are used to capture the signals concealed in the rate of return. The detailed results of this Gaussian model show that the different stocks can have strong correlation and the empirical unequal time correlator can be described by the model's propagator. This preliminary study provides a novel model for the correlator of di...

  • Path integrals and Hamiltonians.pdf.jpg
  • Book


  • Authors: Baaquie, Belal E. (2014)

  • Providing a pedagogical introduction to the essential principles of path integrals and Hamiltonians, this book describes cutting-edge quantum mathematical techniques applicable to a vast range of fields, from quantum mechanics, solid state physics, statistical mechanics, quantum field theory, and superstring theory to financial modeling, polymers, biology, chemistry, and quantum finance. Eschewing use of the Schrodinger equation, the powerful and flexible combination of Hamiltonian operators and path integrals is used to study a range of different quantum and classical random systems, succinctly demonstrating the interplay between a system's path integral, state space, and Hamiltonian...

  • pent_up_demand_for_islamic_finance.pdf.jpg
  • Chapter in Book


  • Authors: Alhabshi, Syed Othman (2017)

  • After slightly more than five decades of embracing Islamic banking through the establishment of the Pilgrims Fund (Tabung Haji) in 1963 and Bank Islam Malaysia Berhad in 1983, Malaysia today is an icon of Islamic banking and finance, surpassing many other financial centres in the world. The most striking achievements for Malaysia include the rapid growth of Islamic financial assets, the global leader status in the issuance of sukuk or Islamic bond and the robust legal and regulatory infrastructure that has been put in place... Available in physical copy only (Call Number: HG 3368 A6 I82Mo)

  • item.jpg
  • Chapter in Book


  • Authors: Mokhtar, Maznita; Abdul Kareem, Mohamed Ariff; Bacha, Obiyathulla Ismath (2020)

  • There is wide consensus that the ultimate objective of government policies is to improve the quality of people's lives. The reality, however, is that the impact of government policies tends to be measured rather in terms of GDP growth as proxy for progress. The debate about growth vs. development is not new as the distinction between these concepts was recognized since the 1970s. GDP growth has often been understood in terms of improvement in the quality of life. However, further research is indicating that inequality affects sustainable growth (Berg and Ostry 2011), which in turn reduces the ability to improve the quality of life. This is the case of many OECD nations where household...

  • 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.

  • 2010_nov_1_peranan_dan_tanggungjawab_ahli_lembaga_pengarah_alhabshi.pdf.jpg
  • Academic Presentation


  • Authors: Alhabshi, Syed Othman (2010-11-01)

  • Tujuan syarikat ditubuhkan adalah untuk melakukan sesuatu kegiatan yang berfaedah kepada pemiliknya, pekerjanya, pengurusannya, pelanggannya. Pengurusan merancang, melaksana, mengurus dan memanta. Pekerja melakukan segala kegiatan bagi mencapai tujuan penubuhan syarikat dibawah pengawasan pengurusan. Pemiliksyarikat (dalam hal ini Negeri Kedah Darulaman) telah mengeluarkan modal yang besar dengan harapan syarikat itu maju. Kerajaan Negeri melantik Pengurus Besar dll untuk melaksanakan kegiatan syarikat. Kerajaan Negeri melan.tik Ahli Lembaga Pengarah untuk mengawal, memantau, menentukan strategi, dasar, peraturan, budaya kerja, dll supaya syarikat maju

  • 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.

Browsing by Title

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 1100 to 1119 of 1635
  • The_pandemic_and_the_economic_conundrum_how_Islamic_finance_can_help_Obiyathulla.pdf.jpg
  • Journal Article


  • Authors: Obiyathulla Ismath Bacha (2021)

  • This paper examines the economic and financial impact of the Covid-19 pandemic and the responses that governments undertook. Though large and unprecedented in size, policy response has mostly been the same. Huge monetary stimulus, rate cuts, direct market intervention like bond purchases and debt moratoriums. Many of these were techniques used in the previous global financial of 2007-2009. Economies were already fragile and in a vulnerable state when the pandemic struck in late 2019. Continued use of the same policies did prevent a potential meltdown but has increased system vulnerability. The global debt burden is now much larger but governments may have fully expended all their mone...

  • Pandemic_crisis_digitalization_and_social_responsibility_Aishath.pdf.jpg
  • Chapter in Book


  • Authors: M. Kabir Hassan; Aishath Muneeza; Ashraf Khan (2021)

  • Islamic economics and finance derived its axioms from Shariah. Irrespective of the faith convictions, Islamic economics and finance has gained momentum in the world today. It is reported that by 2024, the global Islamic finance industry assets will reach USD$3.69 trillion and in 2019, it is estimated that Muslims have spent USD$2.02 trillion on halal sectors inspired by ethical consumption needs while it is anticipated that by 2024, this amount will reach to USD$2.4 trillion at a five-yaer cumulative annual growth rate of 3.1% (Dinar Standard, 2020). It is also forecasted that there will be 8% decrease in global Muslim spending in 2020 due to pandemic on sectors covered by report publ...

  • Pandemic_innovation_for_zakat_the_potential_of_crypto_zakat_Aishath.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Aishath Muneeza (2020)

  • Technology has no religion. As long as technology is utilized to benefit the humankind, from a Shariah perspective, there is no issue in using it. Zakat is the third pillar of Islam and to enhance the processes and procedures involved in it, technology has been used. The digitization process of zakat has taken place and today we are moving towards digitalization of it. The process of zakat is simple. The Muslim or any person professing the religion of Islam who is eligible to pay zakat could do so to Baitul-mal or directly to any of the categories of asnaf stated in the Quran: "Zakat is for the poor and the needy, and amil (those employed to administer the funds), for the muallaf (tho...

  • Pandemic_thoughts_to_assist_poor_in India_Aishath.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Aishath Muneeza (2021)

  • COVID-19 is a black swan event that has turned back the global poverty clock. Millions have lost their jobs overnight and have no way to find employment due to the lockdown measures taken to adequately deal with the pandemic and save the humankind from being extinct. The first case of COVID-19 in India was reported on 30 January 2020 and on 24 March 2020, the Prime Minister of the country announced that the country is going for full lockdown. This caused disruption in all major economic activities and led to increase in unemployment causing extreme poverty as no immediate financial helping hand was offered to them. According to the International Labor Organization (ILO), it is expecte...

  • paradox_struggle_between_Islamic_aishath.pdf.jpg
  • Journal Article


  • Authors: Aishath Muneeza; Ismail Wisham; Rusni Hassan (2010)

  • Malaysia is a multi religious and a multi ethnic society with a plural legal structure. The banking system of country is essentially dual in nature and hence, there are two different sets of legal framework working simultaneously. Today, the Islamic Banking system which emerged in 1983 has levelled up to the conventional banking system which had rooted itself in the society a long time ago. Whether we believe it or not there are challenges and clashes at hand due to the existence of the dual system in the society and they need to be addressed properly, so that the clashes between these two types of banking system can be minimized. There are several quarrels between conventional and Is...

  • item.jpg
  • Academic Proceeding


  • Authors: Aishath Muneeza; Ismail Wisham; Rusni Hassan (2010)

  • Malaysia is a multi religious and a multi ethnic society with a plural legal structure. The banking system of country is essentially dual in nature and hence, there are two different sets of legal framework working simultaneously. Today, the Islamic Banking system which emerged in 1983 has levelled up to the conventional banking system which had rooted itself in the society a long time ago. Whether we believe it or not there are challenges and clashes at hand due to the existence of the dual system in the society and they need to be addressed properly, so that the clashes between these two types of banking system can be minimized. There are several quarrels between conventional and Is...

  • paraphernalia_Islamic_banking_aishath.PDF.jpg
  • Journal Article


  • Authors: Hassan, Rusni; Muneeza, Aishath (2011)

  • Islamic banking is booming in the world today. Though Malaysia adopted Islamic banking in 1983, today it is the leader of this industry. The success of the Islamic banking industry depends on the nature and the behavior of the instruments utilised. Generally there are three kinds of instruments offered in an Islamic bank. They are debt based instruments, equity based instrument and lease based instrument. The most sizzling debate over the industry player is on finding out the types of instrument which are closer to the teachings of Shariah. The objective of this paper is to deliberate over this issue and to find out the reality about this.

  • Parliament_of_Maldives_to_give_final_approval_for_Maldives_becoming_a_member_of_IFTC_Aishath .pdf.jpg
  • Industry Article


  • Authors: Aishath Muneeza (2022)

  • On the 6th June 2022, the president of the Maldives, Ibrahim Mohamed Solih, sent a letter to the parliament requesting it to endorse the Maldives as a member of the International Islamic Trade Finance Corporation (ITFC). On the 24th May 2022, the cabinet approved the Maldives to become a member of the ITFC; however the final permission has to be given by the parliament. Even now, the ITFC has been providing financing facilities for state-owned enterprises. For instance, on the 1st June 2022, it is reported that the ITFC renewed a Murabahah trade financing agreement for US$175 million to support the import of essential commodities with the State Trading Organization of the Maldives. It...

  • Past_present_2681.jpg.jpg
  • Chapter in Book


  • Authors: Ismail Abdel Mohsin, Magda (2017)

  • Historically, the non-profit institution of waqf has played a remarkable role in developing the Islamic societies as well as in assisting the Islamic state in providing social welfare services in the health and educational sectors, supplying the basic infrastructure, providing jobs, enhancing commercial and business activities, providing food for the hungry, shelter for the poor and the needy, in addition to supporting the agricultural and industrial sectors, without incurring any cost to the government. However, this positive role played by waqf deteriorated since the end of the 19th century and has continued to deteriorate to the present time.

  • path_integral_derivation_u1_kac–moody_characters_weyl–kac_denominator_belal.pdf.jpg
  • Journal Article


  • Authors: Baaquie, Belal E. (1992)

  • The U(1) Kac-Moody character functions are derived from a path integral expression. It is shown that point-split regularization of the Virasoro generator also exactly regularizes the path integral. An exact derivation of the Weyl-Kac denominator is then given for an arbitrary Lie group using the semiclassical approximation and the results of the U(1) calculation.

  • path_integral_equities_dynamic_correlation_empirical_analysis_belal.pdf.jpg
  • Journal Article


  • Authors: Baaquie, Belal E.; Yang, Cao; Ada, Lau; Pan, Tang (2012)

  • This paper develops a model to describe the unequal time correlation between rate of returns of different stocks. A non-trivial fourth order derivative Lagrangian is defined to provide an unequal time propagator, which can be fitted to the market data. A calibration algorithm is designed to find the empirical parameters for this model and different denoising methods are used to capture the signals concealed in the rate of return. The detailed results of this Gaussian model show that the different stocks can have strong correlation and the empirical unequal time correlator can be described by the model's propagator. This preliminary study provides a novel model for the correlator of di...

  • Path integrals and Hamiltonians.pdf.jpg
  • Book


  • Authors: Baaquie, Belal E. (2014)

  • Providing a pedagogical introduction to the essential principles of path integrals and Hamiltonians, this book describes cutting-edge quantum mathematical techniques applicable to a vast range of fields, from quantum mechanics, solid state physics, statistical mechanics, quantum field theory, and superstring theory to financial modeling, polymers, biology, chemistry, and quantum finance. Eschewing use of the Schrodinger equation, the powerful and flexible combination of Hamiltonian operators and path integrals is used to study a range of different quantum and classical random systems, succinctly demonstrating the interplay between a system's path integral, state space, and Hamiltonian...

  • pent_up_demand_for_islamic_finance.pdf.jpg
  • Chapter in Book


  • Authors: Alhabshi, Syed Othman (2017)

  • After slightly more than five decades of embracing Islamic banking through the establishment of the Pilgrims Fund (Tabung Haji) in 1963 and Bank Islam Malaysia Berhad in 1983, Malaysia today is an icon of Islamic banking and finance, surpassing many other financial centres in the world. The most striking achievements for Malaysia include the rapid growth of Islamic financial assets, the global leader status in the issuance of sukuk or Islamic bond and the robust legal and regulatory infrastructure that has been put in place... Available in physical copy only (Call Number: HG 3368 A6 I82Mo)

  • item.jpg
  • Chapter in Book


  • Authors: Mokhtar, Maznita; Abdul Kareem, Mohamed Ariff; Bacha, Obiyathulla Ismath (2020)

  • There is wide consensus that the ultimate objective of government policies is to improve the quality of people's lives. The reality, however, is that the impact of government policies tends to be measured rather in terms of GDP growth as proxy for progress. The debate about growth vs. development is not new as the distinction between these concepts was recognized since the 1970s. GDP growth has often been understood in terms of improvement in the quality of life. However, further research is indicating that inequality affects sustainable growth (Berg and Ostry 2011), which in turn reduces the ability to improve the quality of life. This is the case of many OECD nations where household...

  • 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.

  • 2010_nov_1_peranan_dan_tanggungjawab_ahli_lembaga_pengarah_alhabshi.pdf.jpg
  • Academic Presentation


  • Authors: Alhabshi, Syed Othman (2010-11-01)

  • Tujuan syarikat ditubuhkan adalah untuk melakukan sesuatu kegiatan yang berfaedah kepada pemiliknya, pekerjanya, pengurusannya, pelanggannya. Pengurusan merancang, melaksana, mengurus dan memanta. Pekerja melakukan segala kegiatan bagi mencapai tujuan penubuhan syarikat dibawah pengawasan pengurusan. Pemiliksyarikat (dalam hal ini Negeri Kedah Darulaman) telah mengeluarkan modal yang besar dengan harapan syarikat itu maju. Kerajaan Negeri melantik Pengurus Besar dll untuk melaksanakan kegiatan syarikat. Kerajaan Negeri melan.tik Ahli Lembaga Pengarah untuk mengawal, memantau, menentukan strategi, dasar, peraturan, budaya kerja, dll supaya syarikat maju

  • 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.