Purpose of the study: It is the goal of this study to explore selected Malaysian public universities undergraduates’ awareness and knowledge level of internal Shariah audit. Methodology: The research used the quantitative approach of the survey. A survey was administrated to undergraduate students in accounting and finance programs in selected Malaysian public universities. Main Findings: The results of this research may indicate the level of knowledge and awareness among accounting students in selected Malaysian public universities. The outcomes of this research could serve as a reference point for the public universities, regulatory and professional bodies in evaluating the execution of a complete internal Shariah audit’s framework. This research will help to enhance the accounting courses offered by selected Malaysian public universities. Applications of this study: This research may provide the accounting students and professional accountants the understanding of the importance of internal Shariah auditing in Malaysian IFIs. Novelty/Originality of this study: Awareness of Internal Shariah Auditing in public universities in Malaysia has not been extensively studied.

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The purpose of this paper is to investigate the level of knowledge regarding Islamic accounting among first and final year accounting undergraduates; and to determine whether there is any significant difference in their level of understanding and awareness of Islamic accounting. A questionnaire was administered to the accounting undergraduates in one of Malaysian public universities. Results indicate that some of the respondents have some basic knowledge regarding Islamic accounting. Results also indicate that there is a significant difference in the level of understanding between the first and final year students. This is due to the fact that final year students were exposed to Islamic accounting topic in their final year. To emphasise Islamic accounting, education of this topic should be incorporated into the syllabus and professional training where appropriate.

The purpose of this study is to examine the motivation for impression management in the presentation of corporate accounting narratives among Malaysian public listed firms. A matched sample of 80 fraudulent financial reporting firms and non-fraudulent financial reporting firms is utilised in this study. Content analysis of impression management technique of enhancement and retrospective sense-making in the use of corporate accounting narratives is performed. The findings indicate that the sample firms use impression management to portray an image consistent with the overall reading of the annual report, despite favourable with organisational outcomes (impression management by means of enhancement) and to retrospectively provide explanations of organisational outcomes and events (retrospective sense-making). This study adds to and extends the body of knowledge in understanding the relationship between corporate narrative reports and impression management in a different context of organisational outcomes unique to Malaysian setting.

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