cociaf 2015 program schedule - universiti malaysia · pdf filecociaf 2015 program schedule 8...

CoCIAF 2015 PROGRAM SCHEDULE

8 October (Thursday)

Activities Venue

Hotel Lobby

0800 - 0900 Registration and Arrival of Participants

0900 - 1230 Opening Ceremony and Keynote Address

Grand Ballroom

0900-0945 Key Note Address by YBhg. Dato’ Dr Nazri Khan, Head of Retail Research, Affin Hwang Investment Bank Berhad

1000-1230

Arrival of the Guest of Honor, YB Datuk Amar Abang Abdul Rahman Zohari Tun Openg, Minister of Housing Sarawak and Minister of Tourism Sarawak Welcoming Remarks by Dr Muhammad Abdullah Zaidel, Chairman of COCIAF 2015 Speech by YBhg. Prof. Dato’ Dr Mohd Kadim Hj. Suaidi, Vice Chancellor, UNIMAS Opening Speech by YB Datuk Amar Abang Abdul Rahman Zohari Tun Openg Press Conference

1230 - 1400 Lunch

1400 - 1545

Industry Plenary Session 1: Ms. Susie Anak Ambin - Malaysia Towards IFRS Convergence Ms. Jenifer Lopez – Capital Market Talent Development & Management

Grand Ballroom

1400 - 1545 Workshop 1: Technical Insights – YBhg. Dato’ Dr Nazri Khan

Kenyalang Room

1545 - 1600 Tea Break

1600 - 1730

Industry Plenary Session 2:

Mr. Salleh Hassan – Malaysia Corporate Transparency and Governance Issues Forum Session (Mrs. Susie Anak Ambin; Ms. Jenifer Lopez and Mr. Salleh Hassan)

Grand Ballroom


Kenyalang Room

9 October (Friday)

Activities Venue

0830 - 1030

Parallel Session I: Trade and Economic Growth

Ball Room 1

Parallel Session II: Corporate Governance Ball Room 2

Parallel Session III: Business Management Ball Room 3

0900 Workshop 2: Technical Insights – YBhg. Dato’ Dr Nazri Khan

Kenyalang Room

1030 Tea Break


Kenyalang Room

1045 - 1245

Parallel Session IV: Auditing and Earnings Management

Ball Room 1

Parallel Session V: Business Management Ball Room 2

Parallel Session VI: Finance Ball Room 3

1245 Lunch

1400-1600

Parallel Session VII: Finance

Ball Room 1

Parallel Session VIII: Public Finance

Ball Room 2

Parallel Session IX: Economics Studies

Ball Room 3


Kenyalang Room

1545 Tea Break


Kenyalang Room

10 October (Saturday)

Activities Venue

0830 - 1030

Parallel Session X: Conceptual Papers Ball Room 1

Parallel Session XI: Islamic Economics and Finance

Ball Room 2

Parallel Session XII: Accounting and Finance

Ball Room 3


Kenyalang Room

1030 Tea Break

1045-1200 Closing Ceremony and Best Paper Awards Giving

Ball Room 1


Kenyalang Room

1245 Conference Ends

1330-1700 UNIMAS and Kuching City Tour

1. Sarawak Cultural Village

2. Kampus Universiti Malaysia

Sarawak

LIST OF TRACKS AND CHAIRPERSONS

Session Track Chairpersons Venue

I Trade and Economic Growth

Prof Dr Muzafar Shah Habibullah

Ball Room 1

II Corporate Governance

Prof. Dr Abu Hassan Md Isa

Ball Room 2

III Business Management

Dr Choo Ling Suang

Ball Room 3

IV Finance

Dr Yip Chee Yin

Ball Room 1

V Auditing and Earnings Management

Mr. Michael Tinggi

Ball Room 2

VI Business Management

Mr. Mohd Nasir Selamat

Ball Room 3

VII Finance

Prof. Dr Mansor H. Ibrahim

Ball Room 1

VIII Public Finance

Assoc. Prof. Dr Dzuljastri Abdul Razak

Ball Room 2

IX Economics Studies

Assoc. Prof. Dr Lean Hooi Hooi

Ball Room 3

X Conceptual Papers

Dr Daw Tin Hla

Ball Room 1

XI Islamic Economics and Finance

Dr Azwan Abdullah

Ball Room 2

XII Accounting and Finance

Assoc. Prof. Dr Mohamad Jais

Ball Room 3

Profile of Keynote Speaker

Dato’ Dr. Nazri Khan (MSTA, CFTe) Head, Retail Research

Affin Hwang Investment Bank Berhad Licensed Investment Adviser Representative # CMSRL/A9455/2008

Dato’ Dr. Nazri Khan is an Economic & Finance degree graduate of the University of Manchester, a licensed equity analyst with international retail experience, conducting over 1000 retail investment functions in Malaysia and overseas. He is currently the Vice President, Head of Retail Research in Affin Hwang Investment Bank Bhd and is a Full Member of The UK Society of Technical Analyst. He has been in retail trading industry for seventeen years and is currently the President of Malaysian Association of Technical Analyst. Prior to Affin, he was the Chief Technical Analyst and Head of Research in MIMB Investment Bank as well as sit in Dewan Perniagaan Melayu Malaysia as a board member. He is widely followed in the national business media and has been a weekly stock market commentator in Malaysian local and foreign mainstream media. Finally, he is a PhD holder from Multimedia University, Cyberjaya and is a Certified Financial Technician affiliated with International Federation of Technical Analyst.

Profile of Panelist Speakers

Susie Anak Ambin Accountant

Jabatan Akauntan Negara Malaysian Institute of Accountants (Chartered Accountant) - CA32452

Associate Member CPA Australia - ASA (Aust.) 10253052 Ms Susie Anak Ambin graduated with a Bachelor of Accountancy with Honours First Class from the Universiti Teknologi MARA (UiTM) Shah Alam in 2003. She is a senior Assistant Director at Jabatan Akauntan Negara and is a Full Member Of The Malaysian Institute of Accountants (MIA) and an Associate Member CPA Australia. She has been in a Chartered Accountant for twelve years and is currently serving as a Committee Member of The Malaysian Institute of Accountants Sarawak Region.


Jennifer Lopez Director, Corporate Strategy, Brand and Business Partnerships

Securities Industry Development Corporation Jennifer Lopez is Director, Corporate Strategy, Brand and Business Partnerships, responsible for the efficient and effective implementation of SIDC’s corporate strategies, increasing SIDC’s industry engagements and developing new strategic business partnerships, whilst raising SIDC’s brand presence and profile in the industry. Prior to joining SIDC, Jennifer was the Head of Malaysia, ACCA. Jennifer held various positions in the areas of technical, policy and professional development as well as employer and members’ engagement in her 10 years with ACCA Malaysia. Her experience included the development and implementation of a broad range of value propositions such as professional development and training, and policy and technical development. Jennifer participated actively in industry advisory panels, forums and media activities to advance the fields of education and accountancy, providing her views as ACCA’s spokesperson. She was also instrumental in the success of ACCA’s partnerships with TalentCorp and the Audit Oversight Board of Securities Commission Malaysia on talent management research and insight reports. In 2012, Jennifer was awarded Honorary Membership to the Golden Key International Honour Society for her contributions in education.


Salleh Hassan

Director, Examinations & CPE and Corporate Governance Securities Industry Development Corporation

Salleh Hassan oversees the overall management of the development and operations of the Securities Commission Malaysia’s (SC) Licensing Examinations and the Continuing Professional Education (CPE) Programme. As the resident subject matter expert for corporate governance, he also leads in the development of curriculum, courses and industry insights initiatives related to corporate governance. He was one of the pioneer Corporate Governance Specialists (Consultants) engaged by the Asian Development Bank (ADB) in “Promoting an Interlinked ASEAN Capital Market”, a project that aims to promote and to heighten the standards of corporate governance of listed companies across the ASEAN region. He continues to advise the project secretariat where SIDC was recently recognised and authorised by ASEAN Corporate Governance Experts Group and the ASEAN Capital Markets Forum (ACMF) to undertake certain empirical studies on the role and impact of corporate governance in the region. Salleh has been instrumental in the annual Malaysian Corporate Governance Index initiative undertaken by the Minority Shareholder Watchdog Group (MSWG) where he continues to serve as an Associate and a member of the adjudication panel of the annual MSWG ASEAN Corporate Governance Award. He was recently inducted into the Expert Group Fellowship for Corporate Integrity System Malaysia (CISM) under the auspices of the Malaysian Institute of Integrity. On the corporate sustainability and Integrated Reporting (IR) fronts, he has on several occasions served as a member of the judging panel of the Malaysia Sustainability Reporting Awards (MaSRA) organised by the Association of Chartered Certified Accountants (ACCA), and currently serves as a member of the IR Training Advisory Group.

Session I

Trade and Economic Growth

Session I (Cont’d)

Trade and Economic Growth

Date: 9 October 2015

Time: 0830 - 1030

Venue: Ball Room 1


Time: 0830 - 1030

Venue: Ball Room 1

CHAIRPERSON


SPEAKERS

1. Intra-Industry Trade Between Malaysia and

Singapore in SITC 7: An ARDL Bound Test

Approach

Mui-Yin Chin, Tunku Abdul Rahman University

College

Cia-Ling Teo, Tunku Abdul Rahman University

College

Chin-Hong Puah, University Malaysia Sarawak

2. Is Our Macroeconomic Policy Right? A Simple Test

Muzafar Shah Habibullah, Universiti Putra

Malaysia

A.H. Baharom, Universiti Putra Malaysia

3. The Bilateral Trade Pattern Between Malaysia And

Respective Asean-4 Members In SITC 7

Shu-Yi Ng, Tunku Abdul Rahman University College


College

4. Public Budget Ratcheting:Do Malaysia Federal

Government Agencies Adjust Their Budgets Based

On Expenditure Variances?

Daw Tin Hla, Universiti Malaysia Sarawak

Chang Sze Ping, Universiti Malaysia Sarawak

Abu Hassan Md. Isa, Universiti Malaysia Sarawak

Michael Tinggi, Universiti Malaysia Sarawak

Shaharudin Jakpar, Universiti Malaysia Sarawak

Sophee Sulong Balia, Universiti Malaysia Sarawak

CHAIRPERSON


SPEAKERS

5. Economic Uncertainty and the Demand for Money in

Thailand

Mei-Teing Chong, Universiti Malaysia Sarawak

Chin-Hong Puah, Universiti Malaysia Sarawak

Choi-Meng Leong, Technology College Sarawak

6. Determinants of FDI to Sub-Saharan African

Countries: New Evidence

Olabisi Olabode Eric, Universiti Malaysia Sarawak

Evan Lau, Universiti Malaysia Sarawak

Session II

Corporate Governance

Session III

Business Management


Time: 0830 - 1030

Venue: Ball Room 2


Time: 0830 - 1030

Venue: Ball Room 3

CHAIRPERSON

Prof. Dr Abu Hassan Md Isa

SPEAKERS

1. Investigating the Relationship between Ultimate

Ownership Concentration and Leverage of Malaysian

Listed Companies

Hong Kok Chee, Universiti Sains Malaysia

Chee-Wooi Hooy, Universiti Sains Malaysia

Chai-Aun Ooi, Universiti Sains Malaysia

2. Does Corporate Governance Code Revision Enhance

Firm Performance via Stakeholder and Environmental

Responsibility: International Evidences

Chai-Aun Ooi, Universiti Sains Malaysia

Chee-Wooi Hooy, Universiti Sains Malaysia

3. An Approach for Sustainability and CSR Reporting

Stakeholders Engagement and Change in Corporate

Behaviour: Does Integrated Reporting Matters?

Mohammad Enamul Hoque, Universiti Kebangsaan

Malaysia

4. Analysis of the Effect of Audit Corporate Governance

on Firm Performance: Incorporating Control Variables

Using the Partial Least Square

Anbalagan Krishnan, Curtin University Sarawak Prem Lal Joshi, Multimedia University Puah Chin Hong, Universiti Malaysia Sarawak Chan Kwok Mow, Curtin University Sarawak

CHAIRPERSON

Dr Choo Ling Suang

SPEAKERS

1. A Review on Marketing Mix Strategy of Joint

Venture Travels and Tours Companies in Yangon

Moe Moe Yee , Cooperative University Thanlyin

Thein Tun, Cooperative University Thanlyin

2. Relational Capital and Innovative Capability – The Role of Knowledge Transfer in Small and Medium Enterprises Manufacturers Theresa CF Ho, Tunku Abdul Rahman University

College

Noor Hazlina Ahmad, Universiti Sains Malaysia

T. Ramayah, Universiti Sains Malaysia

Lo May Chiun, Universiti Malaysia Sarawak

3. Indonesia Traditional Food: Student Perception

towards Consumption

Ritzky Karina Brahmana, Universitas Kristen Petra

Surabaya

Priskila Adiasih Soe, Universitas Kristen Petra

Surabaya

4. Dayak Entrepreneurial Attitude Orientation: The

Moderating Effect of Internal and External

Environmental Factors

William Keling, Technology College Sarawak

Harry Entebang, Universiti Malaysia Sarawak

5. Managing Service-Oriented Organizational

Citizenship Behaviors: A Review of Research

Literature

Choo Ling Suan, Universiti Utara Malaysia

Session IV

Finance

Session V

Auditing and Earnings Management


Time: 1045 - 1245

Venue: Ball Room 1


Time: 1045 - 1245

Venue: Ball Room 2

CHAIRPERSON

Dr Yip Chee Yin

SPEAKERS

1. Is There a Bubble in the Malaysian Housing

Market? An Economic and Statistic

Yip Chee Yin, Universiti Tunku Abdul Rahman

Wong Woei Chyuan, Univerisiti Utara Malaysia

Woo Kok Hoong, Universiti Tunku Abdul Rahman

2. Is Technical Analysis Profitable and Capable for

Stock Price Prediction? Evidence from Malaysian

Stock Market

Kelvin Lee Yong Ming, Universiti Malaysia

Sarawak

Mohamad Jais, Universiti Malaysia Sarawak

Bakri Abdul Karim, Universiti Malaysia Sarawak

3. The Role of Investor Sentiment and Human Capital

in Malaysian Equity Market: Measurement and

Performance in Multifactor Models

Chandana Gunathilaka,University of Sri

Jayewardenepura


4. Heterogeneity of Sentiment Risk in Malaysian Stock

Market

Jasman Tuyon, Universiti Teknologi MARA

Zamri Ahmad, Universiti Sains Malaysia

Mohd Fahmi Zhazali, Universiti Malaysia Sabah

5. Yes! No Risk Please

Bakri Abdul Karim, Universiti Malaysia Sarawak

Cassandra Nisha Wenceslas, Universiti Malaysia

Sarawak

Muhd Hafiz Mohd Shukri, Universiti Malaysia

Sarawak

CHAIRPERSON

Mr. Michael Tinggi

SPEAKERS

1. Model Analysis of Fraudulent Accounting and

Earnings Management

Daisuke Suzuki, Reitaku University

Shoji Kamimura, Reitaku University

2. Do Female Directors Cook Company Earnings?

Rayenda Brahmana, Universiti Malaysia Sarawak

3. Working Capital Accruals and Earnings Management

in Malaysia

Zariyawati, M.A., Universiti Putra Malaysia

Norhelena, M, Universiti Putra Malaysia

4. Impact of IFRS Adoption of Accounting Conservatism

in UAE Firms

Nauman Munir, American University in the Emirates

Dubai


Abu Hassan Md. Isa, Universiti Malaysia Sarawak

5. Effect of Voluntary Disclosure on Earning Response

Controlling for Profitability, Leverage and Size

Cheng Fan Fah, Universiti Putra Malaysia

Tan Suai Huei, Universiti Putra Malaysia

Session VI

Business Management

Session VII

Finance


Time: 1045 - 1245

Venue: Ball Room 3


Time: 1400 - 1600

Venue: Ball Room 1

CHAIRPERSON

Mr. Mohd Nasir Selamat

SPEAKERS

1. Towards Effective Management of Organizational Bottleneck for Sustained Growth and Profitability Sani Alfred Ilemona, Federal University Kashere

2. Social Capital and Entrepreneurship in Niger State,

Nigeria

Mukaila A. Ijaiya, Universiti Malaysia Sarawak

Dyg Affizah Awang Marikan, Universiti Malaysia

Sarawak

3. Culturing Participatory Ergonomics for OSH

Performance

Mohd Nasir Selamat, Universiti Kebangsaan

Malaysia

Mukhiffun Mukapit, Universiti Teknikal Malaysia

Melaka

Siti Fardaniah Abdul Aziz, Universiti Kebangsaan

Malaysia

4. Investigating the Role of Health Status on

Socioeconomic Factors: Cross Municipal Data of

Sarawak

Sharon Alvina Sallihan, Universiti Malaysia

Sarawak


5. Financial Knowledge, Attitudes and Behavior of

Young Working Adults: An Exploratory Review

Chu-Kok Wee, University Malaya

Siew-Yong Yew, University Malaya

Chen-Chen Yong, University Malaya

CHAIRPERSON

Prof. Dr Mansor H. Ibrahim

SPEAKERS

1. Are REIT Stock Returns and Its Market Synchronized

and Contagious on Bursa Malaysia


Sharifah Sabrina Syed Ali, Universiti Malaysia

Sarawak

Esmie Obrin Nichol, Universiti Malaysia Sarawak

Sharon Cheuk Choy Sheung, Universiti Malaysia

Sarawak

2. Excess Capital Hypothesis and Temporary Cash Flow

Hypothesis of Share Repurchase in Bursa Malaysia

Chin Chee Ling, Universiti Malaysia Sarawak


Azlan Zainol Abidin, Universiti Utara Malaysia

3. The Performance of Politically Connected Firms in Malaysia Wai-Yan Wong, Universiti Sains Malaysia

Chee-Wooi, Hooy, Universiti Sains Malaysia

4. Stock Markets and Macroeconomic Performance: Does

Size Matter?

Mansor H. Ibrahim, International Centre for

Education in Islamic Finance

Syed Aun R. Rizvi, Nottingham University Business

School Malaysia

Ginanjar Dewandaru, General Council for Islamic

Banks and Financial Institutions

5. The Effectiveness of Information Technology on

Return on Assets and Return on Equity: A Case Study

of Tesco Plc

Mahmoud Izzat Allahham, Burayda Private Colleges -

K.A.S

Ahmad Y A Ayassarah, Irbid National University

Jordan

Session VIII

Public Finance

Session IX

Economics Studies


Time: 1400 - 1600

Venue: Ball Room 2


Time: 1400 - 1600

Venue: Ball Room 3

CHAIRPERSON

Assoc. Prof. Dr Dzuljastri Abdul Razak

SPEAKERS

1. Justice and Nature of Contract As Determinant of

Abandoned Housing Project

Moha Asri Abdullah, International Islamic University

of Malaysia

Dzuljastri Abdul Razak, International Islamic

University of Malaysia

Mustafa Omar Mohammad, International Islamic


Oladokun Nafiu Olaniyi, International Islamic


2. Awareness and Perception of Taxpayer towards Goods

and Services Tax (GST) Implementation Mohamad Ali Roshidi Ahmad, University Pendidikan

Sultan Idris

Zuriadah Ismail, University Pendidikan Sultan Idris

Hazianti Abdul Halim, University Pendidikan Sultan

Idris

3. Estimating A Fiscal Reaction Function: The Case of Malaysia Alvina Lee Syn Yee, Universiti Malaysia Sarawak


4. Tax Evasion, Tax Burden and Economic Development

in ASEAN-5 Economies

Badariah Haji Din, Universiti Utara Malaysia

Muzafar Shah Habibullah, Universiti Putra Malaysia

A.H. Baharom, INCEIF

5. Public Awareness and Perception to Goods and

Services Tax in Malaysia




Shamala Subramaniam, Universiti Malaysia Sarawak

CHAIRPERSON

Assoc. Prof. Dr Lean Hooi Hooi

SPEAKERS

1. Revisiting the Determinants of Economic Growth:

The Case of Malaysia

Kar- Min Poh, Tunku Abdul Rahman University

College


College

2. Does the Less Developed States in Malaysia

Catching-Up to The Richer State of Selangor?

Muzafar Shah Habibullah, Universiti Putra Malaysia

Nur Azura Sanusi, Universiti Malaysia Terengganu

Lazim Abdullah, Universiti Malaysia Terengganu

Suhal Kusairi, Universiti Malaysia Terengganu

Asan Ali Golam Hassan4, Universiti Utara Malaysia

Normi Azura Ghazali, Universiti Malaysia

Terengganu

3. Will Penang Based Companies Perform Better than

the Market?

Hooi Hooi Lean, Universiti Sains Malaysia

Irene Wei Kiong Ting, Universiti Tenaga Nasional

4. The Effect of Bilateral Trade on Carbon Dioxide

(Co2) Emissions Upon Malaysia’s Trading Partners

R. Jenny, Universiti Putra Malaysia

AS. Abdul-Rahim, Universiti Putra Malaysia

5. Electricity Consumption, Employment and Output: A

Case of Industrial Sector in ASEAN 5 Countries

Dzul Hadzwan Husaini, Universiti Malaysia Sarawak

Hooi Hooi Lean, Universiti Sains Malaysia

Mohammad Affendy Arip, Universiti Malaysia

Sarawak

Session X

Conceptual Papers

Session XI

Islamic Economics and Finance


Time: 0830 - 1030

Venue: Ball Room 1


Time: 0830 - 1030

Venue: Ball Room 2

CHAIRPERSON

Dr Daw Tin Hla

SPEAKERS

1. Peer Review Effectiveness on Quality Assurance

Review Program by Auditors in Public Sector

Waleed Khalid Salih, Universiti Malaysia Sarawak


Essia Ries Ahmed, University Malaysia Perlis

2. From Literature Review to Conceptual Framework:

Impediments of Environment Management System

(EMS) implementation in Malaysian Local

Authorities


Corina Joseph, Universiti Teknologi MARA

Sarawak

Nero Madi, Universiti Teknologi MARA Sarawak

Mariam Rahmat, Universiti Teknologi MARA

Sarawak

3. Predicting Financial Failure in Non-Profit

Organisations: A Review of Literature Sharon Cheuk Choy Sheung, Universiti Malaysia

Sarawak



4. Conceptualize Cost of Health Model

Stellia Djapri, Universiti Malaysia Sarawak


CHAIRPERSON

Dr Azwan Abdullah

SPEAKERS

1. Board Structure and Firm Performance in Shariah

Compliant Listed Firms: Does Muslim Member Play

Important Role on Firm Performance?

Siti Fasihah Bt Mohd Sunif, Universiti Malaysia

Sarawak

Mohd Waliuddin Mohd Razali, Universiti Malaysia

Sarawak


Sarawak

2. The Comparative Performance between Islamic and

Conventional Unit Trust Fund in Malaysia

Nurlina Razalli, Universiti Malaysia Sarawak


Sarawak

Mohd Waliuddin Mohd Razali, Universiti Malaysia

Sarawak

3. The Efficiency Performance of Global Islamic Banks

Norlina Kadri, Universiti Malaysia Sarawak

Rossazana Ab-Rahim, Universiti Malaysia Sarawak

Dyg Siti Zahrah Abg-Abdillah, Universiti Malaysia

Sarawak

4. The Investigative Study on the Marketability of

Employment Among Islamic Banking and Finance

Students from Practitioners Perspective

Azwan Abdullah, Universiti Malaysia Kelantan

Mohd Khairy Kamarudin, Universiti Malaysia

Kelantan

Siti Fariha Muhamad, Universiti Malaysia Kelantan

Mohammad Ismail, Universiti Malaysia Kelantan

5. Zakat on Income: Awareness, Perception and

Commitment Among Staffs of Unimas

Shafinah Rahim, Universiti Malaysia Sarawak

Azizah Aziz, Universiti Malaysia Sarawak

Session XI (Cont’d)

Islamic Economics and Finance

Session XII

Accounting and Finance


Time: 0830 - 1030

Venue: Ball Room 2


Time: 0830 - 1030

Venue: Ball Room 3

CHAIRPERSON

Dr Azwan Abdullah

SPEAKERS

6. Which Creates More Value for Investors in Equity

Funds: Being Socially Responsible or Shariah

Compliant?

Wajahat Azmi, International Centre for Education

in Islamic Finance

Shamsher Mohamad, International Centre for


Mohamed Eskandar Shah, International Centre for


CHAIRPERSON

Assoc. Prof. Dr Mohamad Jais

SPEAKERS

1. The Determinants of Corporate Internet Reporting:

Evidence from Malaysia

Sue-Yee Wong, Universiti Malaysia Sarawak


Gesti Memarista, Universitas Kristen Petra

2. Practicing FRS and Audit Quality Support Financial

Success of Construction Firms in Malaysia

Chia Hua Sim, Universiti Malaysia Sarawak


Abu Hassan Md Isa, Universiti Malaysia Sarawak

3. Assessing Financial Distress: Empirical Evidence from

Malaysia Public Listed Company

Norshamsiah Samsudin, SMK Kota Samarahan




4. Audit Quality in Federal Board of Supreme Audit of

Iraq

Waleed Khalid Salih, Universiti Malaysia Sarawak


5. International Currency Exchange Rate and Market

Index in Malaysia Aung San Lwin, Swinburne University of Technology


Rayenda Khresna Brahmana, Universiti Malaysia

Sarawak

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