The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis

The aim of this study is to investigate the nature of risk information within Malaysia annual report and also to investigate potential determinants who influence the risk disclosure practice. Past accounting scandals and also the failure of financial system in 2007/2008 has triggered the need for sound corporate governance and also comprehensive risk management plan. A total of 167 companies based on a random sample were chosen from Bursa Malaysia from 2008 till 2017. This study also employed content analysis to measure the level of risk information. Based on the result, it is found that for the last 10 years, companies in Malaysia has increase their disclosure practice which this can be refer from the positive upward trend graph. This study found that all the selected corporate governance is positively and significantly influenced the risk disclosure practice among listed companies in Malaysia.

Fraud risk' and fraud have different ontologically. Fraud risk is something that be governed, while fraud risk is a disruptive event that potentially affect the operation. Forensic accounting on the other hand, is socio-professional career who combining accounting and law expertise. The ultimate objective is to safeguard the legal subject property. Forensic accounting may influence legal, economic, political and social. By mixing expertise, forensic accounting has attracted a lot of attention especially from academician. Therefore, understanding the issues and widening research collaboration is necessarily important to further understanding this topic. Our study objective is to examine the global research trends in forensic accounting area based on publication outputs, co-authorship, affiliated countries, and co-occurrences of author keywords by using bibliometric analysis and VOSviewer. To determine the research trend, a total of 107 articles from 1992 to 2020 were extracted from Scopus database and being analyse. The result has found that the number of publications regarding forensic accounting increased significantly in the last 6 years. The result also suggested that, most of the publication are contributed by United States and Canada. This study also determines the type of forensic accounting such as litigation support, expert witness and fraud investigation.

Although awareness of sustainable fashion in Malaysia is present, it is growing slowly. Consumers may find it challenging to understand messages or communicating advertisements on pro-environmental actions. Accordingly, stimuli development was designed in this study using regulatory focus theory for the structural development of an advertisement message. The advertisement content was generated based on promotion and prevention regulatory focus messages. This pre-testing study involved 30 university students who were randomly assigned to one of two treatment conditions: promotion or prevention regulatory focus message (n = 15 per group). The data were analysed with an independent samples t-test. The advertisement with the promotion-focused message was more persuasive than that with the prevention-focused message. The findings suggest guidelines for practitioners to devise effective strategies when designing advertisements that will not only help firms obtain personal benefits but also benefit society and the environment.

Given on the importance of social accounting for sustainable development, this study objectives are to investigate the global trends of CSRD from the perspective of publications outputs, co-authorship, countries, and authors co-occurrences keywords. CSR activities and disclosure practices are arguably important as mean to improve social communication between company to stakeholder. It is being emphasised that, understanding the subject of interest and widening the networking is important to improve the research from many perspectives. From 1959 to 2019, a total of 181 articles were extracted from Scopus database for analysis purpose. Result analysis suggested that, publications on CSRD have experienced positive upwards from 2013 until 2019, contributing to total cumulative of CSRD articles. More than half of CSRD articles were published by UK researchers, China and Malaysia, leading other countries. Due to the nature of research, most of the CSRD articles were contributed by academic institutions. In an attempt to further CSRD research, Islamic banks, performance and managerial ownership were seen as potential topics to be expanded by future research.