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Current Issue Paper

  • The Effect of Audit Quality on Goodwill Disclosure among Malaysian Listed Firms under the MFRS 136
    Original Research Article
    Country Malaysia
  • Pages 01-09
  • Essam Rateb A. Alhjaj || Nur Hidayah Binti Laili || Khairil Faizal Bin Khairi
  • Abstract | pdf Pdf
  • Accounting for goodwill is again controversial as International Accounting Standard Board adopts the impairment regime in 2004. Indeed, the adoption of impairment regime regarding Goodwill in accordance with IFRS makes the annual reports of companies more credible and transparent. However, the new treatment continues to receive criticism from the academics and practitioners, because they see the impairment regime is based on the discretion of management, and there is subjectivity inherent in the application of the impairment regime besides the conceptual move toward fair-value accounting. Hence, there is non-compliance with this standard in many companies around the world. However, the problem of agency and information asymmetry, which happen between companies‟ management and shareholders, can be decreased by external audit. This paper investigates the factors that may affect companies‟ compliance with the MFRS 136 Impairment of Assets among the Malaysian listed companies. Based on a review of the prior literature, this paper proposes a conceptual framework to investigate the impact of audit quality (audit firm size, audit tenure and audit fees) on the level of goodwill disclosure compliance with the MFRS 136 among Malaysian listed companies. Evidence from previous studies suggested that the audit quality proxy namely audit firm size, audit tenure and audit fees positively impact the companies‟ compliance with the MFRS 136.


  • How E-Service Quality, Experiential Marketing, and Price Perception to make Repurchase Intention on On-line Shopping ?
    Original Research Article
    Country Indonesia
  • Pages 10-20
  • Lily Suhaily || YasinthaSoelasih
  • Abstract | pdf Pdf
  • The development of the internet led to the use of information technology. The use of information technology not only to transform the services provided, but also to change the service delivery process. In connection with this condition raises the opportunity for retail transactions in the use of online shopping. The purpose of research to determine the effect of E-Service Quality, Price Perception to Repurchase Intention mediated by Customer Satisfaction, Customer Loyalty and Experiential Marketing on On-line shopping. The number ofsamples taken as many as 496 respondents. Respondents who were taken with the provisions ever shop by using online shopping.Samplingmethod by using random sampling. Data were analyzed by using Structural Equation Modeling (SEM). The results showed the largest influence is satisfaction to consumers loyalty, compared tothe other variables. There ise-service quality, experiential marketing, price perception have influence to customer satisfaction. In addition consumer satisfaction has influence to customer loyalty and customer loyalty has influence to repurchase intention. Hence customer satisfaction has influence to repurchase intention, and customer satisfaction has a direct or indirectinfluence to repurchase intention.