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The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the business performance of the organisation. In addition, this study also examines the role of external audit quality as a moderating effect in the relationship between corporate governance and business performance. The study adopted a quantitative approach and cross-sectional design where it used a sample of 120 listed companies in Malaysia for the year 2016. Data is collected based on secondary data which is annual report year 2016. The result shows board size and the existence of risk management committee are negatively significant related to business performance while the other variables such as age diversity and internal audit function do not have an impact on business performance. Unexpectedly, external audit quality does not play a moderating role in related corporate governance and business performance. The study contributes to the understanding of the relationship between corporate governance and business performance in the developing country. The paper also provides related insight for regulators, policymakers and investors of emerging markets such as Malaysia. The study is the pioneer to understand the relationship of the risk management committee to business performance and moderating effect of external audit quality.

The Malaysian Competition Commission (MyCC) was mandated in 2010 to provide and engaged with stakeholders across all levels in promoting the Competition Act 2010 (CA 2010). This study aroused from the need to conduct a comparative study to its earlier 2013 Baseline Study in ascertaining MyCC’s effectiveness in carrying out its role in advocacy work. Therefore, the study’s main objective is to examine whether the level of awareness and perception of CA 2010 has increased over time. Other issues examined were (i) quality of advocacy and outreach of MyCC, (ii) the level of awareness and knowledge of the various stakeholders of the CA 2010 and of the role of MyCC and (iii) the perception of stakeholders on the effectiveness (quality) of enforcement of MyCC. 463 respondents participated through e-survey. 48 participated in four FGDs that took place nationwide. Results indicated overall level of knowledge on the existence of MyCC and CA 2010 is very high among SMEs compared to 2013 Baseline Study. SMEs are also the highest stakeholder group in acknowledging on the quality of MyCC’s advocacy and outreach programs. Practitioners (lawyers and economists) show the highest awareness level of CA 2010. Consumers/Trade Associations show the highest awareness level of MyCC’s role. SMEs, the highest stakeholder group in acknowledging the effectiveness (quality) of MyCC’s enforcement. Practitioners(law & economists) acknowledged that Malaysia businesses are run by only a few large players with not enough competition. The business entities (MNCs, SMEs and GLCs) indicate having good and positive practices, attitude and culture of Compliance with the CA 2010. In summary, it shows that the effectiveness of MyCC role in promoting he CA 2010 to the Malaysians.

The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. The objective is to contribute to the new evidence on the role of audit committee characteristics plays towards the audit quality with internal audit function as moderator. This research applied a quantitative approach and secondary data as the main source of information for analysis. Stratified random sampling techniques are being used in this study. Further, the structural equation modelling (SEM) approach via SmartPLS was utilized to achieve the research purpose by evaluating the data collected from 250 public listed companies in Malaysia. The results reveal that only three of the audit committee characteristics, namely presence of female members in the audit committee, frequency of meetings and independence of directors, are positively influencing the audit quality for listed companies in Malaysia. Surprisingly, this study also found that internal audit function did not play the moderating effect in the relationship between audit committee characteristics and audit quality. The findings will facilitate researchers and scholars to enhance the understanding of audit committee characteristics particularly the gender, frequency of AC meetings and independence members in the audit committee played in improving overall audit quality. The companies’ stakeholders like professional accountancy body and governments may use the outcomes from this research study to improve existing rules and government regulations and code of conducts of its members to improve the quality of their works. This study contributes to the relatively new discussion on the effect of audit committee characteristics on audit quality by adding internal audit function as a moderator in Malaysia. The outcome from this study may assist the companies’ stakeholders like professional accountancy body and governments in determining improved methods to enhance audit committee characteristics in improving audit quality.

The purpose of the study is to examine the effects of service quality offered by mosques to ensure the satisfaction of the worshippers (Jemaah) which leads to loyalty of a mosque. SERVQUAL model is the research model and the data were analysed using a quantitative method. Two hundred seventy-seven respondents participated in this study through a self-administered questionnaire and, distributed using a simple random sampling technique. The results showed that three constructs i.e., tangibility, assurance, and empathy, have positive and significant effects on the satisfaction of the Jemaah. Meanwhile, there are mediating effects of satisfaction on the relationship between tangible, assurance and empathy aspects on the loyalty of the Jemaah to visit the mosque. The output of these study has several practical implications such as the management of mosque should emphasise on these significant constructs to enable them to enhance the sustainability of a mosque, encourage frequent visits and gain the loyalty of the Jemaah to the mosque.

This study investigates the impact of corporate governance (CG) (board size, CEO duality, women on board, director experience and board independence) on sustainability disclosure (SD) and the moderating role of a risk management committee (RMC) in the relationship between CG and SD. As the Malaysian Code of Corporate Governance (MCCG) strongly suggests to all publicly listed companies in Bursa Malaysia that they have a RMC to achieve corporate excellence. This study utilised a cross-sectional research design whereby the data was collected from the 2016 annual reports of 120 companies. The results indicate that there is empirical evidence that board size and board independence does have impact on SD while CEO duality, women on boards and director experience do not have any influence. Furthermore, this study fails to show evidence of a moderating role of RMC. The findings may guide the relevant government agencies such Bursa Malaysia, the Securities Commission Malaysia and others in developing appropriate plans, best practices and regulations for business environments.