Internal Audit Attributes and External Audit’s Reliance on Internal Audit : Implications for Audit Fees
This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit...
UR JOURNALS & PUBLICATIONS
Embedding Economic Excellence: A Transformational Definition of “Corporate Governance” for Malaysia
The Malaysian government has carefully crafted policies to ensure that the nation achieves its aspirational goal to...
Basel III Accord: Different Bank Characteristics (Insolvency Risk) Due To Unobserved Heterogeneity Effects
This study aims to analyse the impact of company performance, company size, ownership structure, board characteristics...
Regulatory Capital Funds And Risk-Sharing Behavior In Distressed Financial Conditions: An Empirical Analysis On Islamic Banks In Malaysia.
This paper aims to investigate the adequacy of regulatory capital funds through loss provisioning policies because of...
Determinants Of Loan Loss Provisions Of Commercial Banks In Malaysia
This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia....
Loan Loss Provisioning Practices
The purpose of this paper is to come up with factors in loan loss provisioning practices on commercial banks that...
Shadow Banking Credit Intermediation: Determinants Of Default Risks In Securitization And Collateralization
The growth in shadow banking system over the past few years is acknowledged as the key risk to Malaysia’s financial...
Islamic Deposits And Investment Accounts In Incomesmoothing In Post-Reclassification Of The Islamic financial Service Act 2013
This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in...
Embedding Economic Excellence: A Transformational Definition Of “Corporate Governance” For Malaysia
The Malaysian government has carefully crafted policies to ensure that the nation achieves its aspirational goal to...
Loan Loss Reserves (LLR), Expected Loss (EL), And Value At Risks (Var)
This paper clarifies the distinctions between loan loss reserves (LLR), expected loss (EL), and loan loss provisions...
Financial Vulnerability, Capital Flow Reversals, And Divergence Macro-Prudential Policies Posing Challenges To The ASEAN Banking Integration Framework (ABIF)
Against the prevailing background of an unusual capital flow reversal which is posing immense challenges to the...
Time-Series Analysis Of Equity-Based Financing, Deposit And Investment Accounts: Evidence Of Islamic Banks In Malaysia
The aim of this study is to find an association between the sources of funds and the financing and investment funds....
