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A Comparative Study of Professional Accountants' Judgements

This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.

An understanding of the similarities and differences in judgements of
professional accountants across nations should improve the quality and
comparability of international accounting information, systems and procedures.
Cross-cultural ...

The Developing Role of Islamic Banking and Finance

From Local to Global Perspectives

This volume highlights a vital developmental stage of Islamic Banking and Finance, focusing on regulatory aspects, regional case studies and International Financial Crisis impacts. It aims to help decision makers identify key factors for the real, sustained development of the Islamic Banking System, nationally, regionally and internationally.

A Banking and Financial Economist with accumulated Monetary, Financial and
Economic experience supported by many years of work in the field of Arab,
Islamic Regional and International Banking, finance and development. In 1994
Prof.

Advances in Islamic Finance, Marketing, and Management

An Asian Perspective

Of interest to both academics and practitioners who assist in making Shariah-centric strategies, this work is particularly important as Asia holds a major percentage of Islamic assets in South Asia, Southeast Asia, and the Middle East, with new opportunities opening in Central Asia.

and board size of CBs were higher compared to IBs. The figures of other
variables – Net Interest Margin ratio, Loan Loss Reserves7 to Gross Loans ratio,
Liquid Assets over Customer's Shortterm Funding ratio, Equity over Net Loans
ratio, and ...