Inevitably, an accurate and timely financial statement contributes enormously to the success of many organizations. Therefore, accuracy and availability about financial information is vital for investors and shareholders in order to ease their decision making process. This paper aims to analyze the relation between the characteristics of corporate governance; board independence, ownership concentration, audit committee independence, expertise, meeting, size, internal audit investment and audit report lag among companies listed under Bursa Malaysia. The samples covered are among 180 companies listed at Bursa Malaysia for 2009 and 2010. The samples were chosen randomly from 843 companies, the population. Descriptive statistics have been used to provide better perception of the length of time needed by an auditor, to complete an audit. The results show that in average, the companies took about 100 days to complete their audit report with maximum and minimum days of 148 days and 26 days respectively. In addition, regression analysis was used to provide empirical evidence on which variables had strong bonding with audit report lag. The outcomes elicit that audit committee size, ownership concentration; organization size and profitability are significantly associated with audit report lag. However the other six variables (audit committee independence, meetings, expertise and types of auditors) were found to have insignificant relationship with audit report lag.

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This study aims to examine whether there are association between IT related trainings and IT investments in the Malaysian technology-based companies. This study uses two types of IT related trainings namely intermediate IT trainings, and advanced IT trainings which have never been tested with IT investments in previous studies. The data were collected via annual reports in 2010 from 104 technology-based companies listed in Bursa Malaysia. Results from univariate test show that IT-based companies are actively involved in IT investments compared to engineering based companies. Result for intermediate IT trainings from linear regression shows, non-significant but result for advanced IT trainings are significant but with a weak association. Thus, result for second hypothesis is partially supported, but weak association with IT investments. From the same regression, result for third hypothesis also can be concluded that advanced IT trainings are significant but weak association with IT investments.

Majority of citizens still not aware of the functions of the identity card. Many Malaysian citizens reject to use this technology due to feel of discomfort and insecurity. Technology readiness index are one of the major factors that affect the intention to use identity card (IC) (My Kad). The key objective of our research is to identify the intention to use identity card as multiple user by University students. The respondents consist of 165 university students from the federal district of Kuala Lumpur. Data been collected using a set of questionnaires administered online using Google Forms software. The data was analysed by using SMART PLS- SEM 3.2.8. The results of the analysis show that students exhibit less attention to the use of MyKad as multi-purpose card technology. This is because MyKad is one of the personal identities and it is considered unsafe to use it as a multipurpose card. The implications of the study, drawbacks of the study as well as future research suggestions have been discussed in detailed