October 2009

Perception towards the importance and knowledge of information technology among auditors in Malaysia

This paper reports the results of a study that investigates the level of IT knowledge and also IT importance in the specific context of audit work in Malaysia. Results of this study is based on data collected from 95 audit firms via mailed questionnaires. The results suggested information systems audit in Malaysia is still at the infant stage. IT knowledge level among the auditors is lower than their perception towards...

Author(s): Noor Azizi Ismail and Azlan Zainol Abidin

October 2009

Strategic disclosure for political gain: The case of the corporate alternative minimum tax

We examine the disclosure choices of firms subject to the Corporate Alternative Minimum Tax of the Tax Reform Act of 1986 (AMT). We find systematic differences in disclosure choices by firms subject to the AMT consistent with their attempting to influence perceptions of the effectiveness of the AMT. We believe these findings support the inference that firms will differentially respond to increased tax disclosures under...

Author(s): Gil B. Manzon, Jr and George Plesko