MAREF Research Grant Programme
MAREF is committed to funding and publishing relevant, practitioner-oriented research that will support the world-wide accounting profession as a whole. It is also committed to investing in research initiatives that are relevant to the roles and domains of professional accountants primarily in Malaysia. It is hoped that the funding provided will allow researchers not only to conduct the study, but also to report the results of their study at both the national and international levels so as to increase the image of MAREF as well as that of the researchers.
The purpose of the MAREF Research Grant programmes is to encourage and support high quality and timely applied accounting research, which involves identifying accounting problems or issue and developing a solution using theory and existing professional literature. Applied accounting research also covers both practitioner research and academic research, with practice implications covering a variety of current topics facing public and private accountants. The MAREF research grant is designed to help researchers cover the costs associated with the development and completion of a research project. Collaboration between academicians and practitioners is highly encouraged.
There are two types of research grant applications:
Applications for funding under a specific call for research issued by MAREF, which will require applications to be submitted by a specific date.
Pro-active applications for research grants, where they are in the public interest. Such applications are accepted at any point in time.
For guidelines on the research application, please go to Research Guidelines
For any queries on the Programme, please email to admin@maref.org.my.
Priority Research Topics
Completed Research
Intangible Asset Reporting Practices in Integrated Reporting (IR) Among Malaysian Public Listed Companies
An intangible asset (IA) is one of the key resources of a business in the knowledge-based economy. However, information on...
Cryptocurrencies: Risk and Governance
This study contributes fresh research evidence relating to the risk and governance challenges of cryptocurrency markets. Building on our understanding...
Accrual Accounting and Financial Management in the Malaysian Public Sector: A Comparative Case Study of Two Malaysian Statutory Bodies
The Federal Government of Malaysia initially set 1 January 2015 as the date for full implementation of Malaysian Public Sector...
Tax Schemes for SMEs and Willingness to Pay More Income Tax
This study investigates the standing of Malaysian tax schemes for SMEs compared to 17 countries across continents and economic classification....
A Study on the Impact of MFRS 10 Consolidated Financial Statements, MFRS 11 Joint Arrangements and MFRS 128 Investment in Associates and Joint Ventures
Abstract: This study examines the impact of MFRS10, MFRS11 and MFRS128 on consolidated financial statements of Malaysian companies by using...
Application of MFRS 13 Fair Value Measurement by Public Listed Non-Financial Companies in Malaysia in respect of Financial Instruments and Non-Financial Assets
Abstract: This research analyses the extent of the application of MFRS 13 by public listed non-financial companies in Malaysia, and...
Compliance of Companies in Malaysia (other than Financial Institutions) in respect of Disclosure Requirements in MFRS 7 Financial Instruments: Disclosures, MFRS 8 Operating Segments, MFRS 12 Disclosure of Interest in Other Entities and MFRS 13 Fair Value Measurement
Abstract: This study focuses on compliance performance of Malaysian public listed companies towards MFRS 7, MFRS 8, MFRS 12 and...
Best Reporting Practices For Waqf: Performance, Governance and Socio-Economic Impact
Abstract: The waqf institutions are established for social well-being, thus their outcome and impact on social benefits are essential, in...
The Impact of Convergence with IFRS on the Malaysian Capital Market: Investor Perspective
Abstract: This research aims to investigate the impacts of convergence with IFRS on the Malaysian capital market from foreign institutional...
Corporate Environmental Reporting by Companies listed on Bursa Saham Malaysia an Assessment of Companies Altitude
The overall objective is to examines the attitudes of companies listed on the main Board of Bursa Malaysia with regard...
Audit Qualifications and Corporate Governance Characteristics of Malaysian Co-operatives
Abstract: The research aims is to provide new information on financial reporting quality of private companies in Malaysia. In addition,...
Audit Quality Rating in Malaysia
Abstract: This paper provides an overview on the International Standards on Quality Control 1 (ISQC 1) self-assessment checklist for audit...
Current Usage Patterns of Business and Professional Services among SMEs in the Manufacturing and Distributive Trade Sectors
Abstract: Recognising the importance of the growth of SMEs to the company, the Malaysian government outlined various strategies in the...
Corporate Boards, Audit Committees and Quality of Financial Disclosure in IPOs
Abstract: This paper examines how corporate boards and audit committees are associated with financial disclosure quality for a sample of...
Improving Audit Committee Diligence in Malaysia Companies
Abstract: The study aims to examine how diligence can be enhanced in order to achieve audit committee effectiveness. Specific objectives: To...
Determinants of Accounting Students Intention Towards Malaysian Institute of Accountants (MIA) Membership
Abstract: The general objective of the study is to investigate the factors that influenced accounting graduates’ intention to be a...
An Investigation of the Malaysian Auditors Self-Perceived Information Technologies Knowledge Level: An Empirical Assessment
The International Federation of Accountants stated that competence in information technology is crucial for the professional accountants due to its...
Accounting for Human, Customer and Organisation Capital in Malaysia
Realising the importance of intellectual capital in the knowledge-based economy, Malaysian companies should begin to monitor intellectual capital within their...
Developing Best Practice Corporate Reporting
Research Team: Prof Dr Normah Omar Institude: UiTM
Adoption of Financial Reporting Standards (FRS): Impact on Malaysian Companies
From 1st January 2006, reporting entities in Malaysia are require to prepared their financial statements in accordance with the adopted...
Expectation Gap Between The Inland Revenue Board (IRB) and Small Medium Industries (SMIs): A study on the taxation needs of companies in Malaysia
For the past few decades Malaysia has operated a traditional tax assessment system where the tax authority, Inland Revenue Board...
An Investigation of Auditor and Client Tenure in Malaysian Public Listed Companies
The aim of this study is to examine the duration of the auditor’s relationship with a client and factors that...
Factors Influencing Ethical Judgement of Auditors
Ethical issues like those involving Enron, Worldcom and Global Crossing have caused the public’s confidence on auditing profession to decline....
Governance, Ethics and Corporate Social Responsibility of Public Listed Companies in Malaysia
This study investigates the relationship between ethical orientation, corporate governance and social responsibility of public listed companies. The data collection...
Fraud Profiling in Malaysia
This study employs a content analysis approach of four Malaysian mainstream newspapers over twelve-week period (May-July 2006), which measure the...
Adaption of Corporate Social Responsibility Private Sector Guidelines’: Pilot Case Study in a Local Government Practices
Corporate Social Responsibility (CSR) in accounting has been extensively researched in pursuit of new ways of providing accounts and accountability...
The Integrity and Process Adopted by Malaysian Public Listed Companies in Reporting their Quarterly Results
This paper sets out into the area of integrity and process adopted by Malaysian public listed companies (PLCs) in reporting...
Governance, Ethics and Corporate Social Responsibility of Public Listed Companies in Malaysia
This study investigates the relationship between ethical orientation, corporate governance and social responsibility of public listed companies. The data collection...
Impact of Non-Audit Services on Auditor Independence: An Empirical Analysis
The independence, objectively and ethical of the entire accounting profession worldwide have been called into question especially after collapse of...
Factors Influencing Auditors’ Acceptance of the Practice Review System
This Research was carried out to identify the factors that influence auditor’s acceptance of the Practice Review System. Using a...
The Future of Accountants in Malaysia: An Empirical Investigation on Why Accountants are joining the Commerce and Industry
Research Team: Indra Devi Che Hamidah bt Che Puteh Azim Azliha bt d)Abdul Rahman Noraini bt Mohd Nasir
Taxpayers’ Income Tax Knowledge and its Relationship with Non-Compliant Behaviour: A Case of Small Business Entrepreneurs
Research Team: R. Mottiakavandar Institude: USM
Survey and Analysis of Financial Reporting of Islamic Banks Worldwide
Research Team: Hamzah Ismail (Prof Dr) Tn Syed Mohd Ghazali Wafa Radziah Abdul Latif Institude: UKM
Employers’ Preferences on the Recruitment of An Accountant
Research Team: Nafsiah bt Mohamed (Dr) Kalsom bt Salleh Usha Rani Rohana bt Othman Institude: UiTM
Market Value Investment Securities Disclosure in Malaysian Banking
This research is intended to be a contribution to the continuing quest for improved methods of accounting. The catalyst for...
An Examination of the Association between Cash Flow Measures and Market Value
In view of the new requirement for companies in Malaysia to prepare cash flow statements, it is especially forthcoming to...
A Study on Peer Review as a Possible Tool of Audit Practice Monitoring in Malaysia
Specifically, this study address the following issues (1) Do locally established public practices in Malaysia adopt proper quality control policies...
The Effects of Industry and Personality on Auditors
Research Team: Takiah Mohd Iskandar (Dr)
Study on “Proposed Amendments to MIA’s By-Laws”
Research Team: Lim Chui Choo Institude: UM
Accounting and Tax Disclosure Requirement of Islamic Financial Instruments and Transactions
Research Team: MIT Study Group
Research study on “Management Accounting Systems in Japan”
Research Team: Susan Tho Lai Mooi (Prof) Institude: UKM
The Cost and Benefits of Harmonising Financial Accounting Standards in the Asian Pacific Region
Research Team: Allan MacGregor Roger Willett R.Iddamalgoda (Dr) Institude: University of Otago New Zealand
Testing the Usefulness of an Islamic Corporate Report: Empirical Evidence
Given the fact that religion stands at the core of some cultures, and that Islam is a significant force influencing...
Ethics Education Project – “Problems and Issues with Incorporating Ethics into the Accounting and Business Curricula – A Malaysian Perspective
This study attempted to provide some empirical evidence into the ethical issues and conflicts faced by practitioners and to gauge...
