This study has been conducted to identify the factors that influence disclosure quality of financial reporting, it focuses on board characteristics, audit committee characteristics, and external audit to ensure financial reporting quality. Seven independent variables have been examined their significant relationships with the disclosure quality of financial reporting of companies in Malaysia. The independent variables are Board composition, Board size, Board expertise, Audit committee independence, Audit committee size, Audit committee expertise and External Auditor Characteristics. The study has taken a sample of 150 non-financial listed companies of Bursa Malaysia. It is across sectional study that use the data for companies' annual report for 2014. The regression analysis SPSS is applied to examine the association between independent variables and dependent variable. The findings show that board characteristics, audit committee characteristics and Big Fours have all a significant and a positive impact over disclosure quality of financial reporting. This study besides contributed by supporting agency theory, provided a simplified framework that includes Big Fours as one of the determination of disclosure quality. Due to the time limitation, the data include only 150 companies listed in bursa Malaysia for year 2014. These results benefit internal users (such as mangers, board of directors and shareholders. They can realize the characteristics of board of directors and audit committee that enhance the disclosure quality of financial reporting. This is important especially after the depreciation of the Malaysian currency, hence restore the investors' trust. On the other side, external users such as investors, creditors, new established companies, tax authority also may get advantages of these results. It is clear that those users care about solid information with high quality to make their decisions after the first currency's depreciation. This study differs than previous studies in many ways: first, it focuses on non-financial listed companies in Malaysia. Previous studies have concentrated on companies in the financial sector, such as banking and financial institutions or on industrial organizations. Second, this study analyzes the data in companies' annual reports for a one-year period which is 2014. Staring from 2014, the economy in Malaysia was fluctuating due to currency

Security and privacy issues are a major concern to users of social network sites (SNS). These issues range from unauthorized access to personal information to cyber bullying. Previous researchers have been exerting different perspectives including technical, psychological and law to study privacy and security issues. However, the issues of security and privacy seems to be ongoing. In view of the security threats and privacy issues of student using SNS, this study sets out to examine the security awareness, preparedness towards cyber-attacks and security behaviors among IT and Non-IT postgraduate students. As such, 400 postgraduate students were surveyed using a selfadministered questionnaire. The findings reported in this study revealed that IT students have significantly high security awareness and behavior as compared to Non-IT students. However, there is no significant difference between the preparedness towards cyber-attacks of both IT and Non-IT students. Finally, this study demonstrates that there is a significant relationship between preparedness towards cyber-attacks and security behaviors. The theoretical and practical implications of this study highlight the importance of security awareness and understanding of technical-know how in preempting security attacks among SNS users.