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Over the years corporate governance has become a topic of global concern due to several corporate failures. This has drawn the attention of researchers, investors and regulatory institutions. Besides, the most important mechanism of corporate governance is board of director's diversity. The objective of this paper is to review the literature on how board diversity impacts dividend policy. The findings from this paper will provide evidence on whether board diversity influences the dividend policy. Board diversity entails an all-inclusive corporate board comprising a fair representation of all genders, minority groups and age brackets. Group diversity is known to result in constructive rational decisions. Other relevant matters on the impact of board gender diversity will also be discussed. [ABSTRACT FROM AUTHOR]

Fraud became a global occurrence and a major source of worry. It exists across various nations and impacts most sorts of firms regardless of company magnitude revenue or business. The fundamental goal of this paper is to give a profound overview of fraudulent activities literature with the purpose of "why" fraud happens and "how" to resist it. In addition, it includes a complete overview of fraud prevention techniques. From this point, this paper focus on the role of forensic accounting and its influence on the efficient deter against fraud also concentrates on a trouble side which faces forensic accounting. As well, internal control was considered to be the greater side for formulating fraud prevention processes and procedures inside of business enterprise; therefore, any weakness of internal control leads to not control of fraud. As of this point, this review offers proof on fraud prevention, forensic accounting, and the competencies and technique of forensic accounting, and also highlights several grounds for the differing viewpoints on fraud prevention amongst experts and lawmakers. Regarding financial institutions, Researchers explain to the topic about how forensic accounting experts have a positive influence on the organization. In addition, the paper provides a broad field and also a variety of controversial subjects for upcoming forensic accounting literature review. The purpose of this review is to spark discussion and a further paper on the subject matters mentioned. Furthermore, the current paper aims to identify researching gaps in the current literature and investigate time ahead of research areas. [ABSTRACT FROM AUTHOR]

Technology advancement can be defined as a change in the way the products and services are delivered or given. This helps reduces the resources input requirement for the production along with increases the quality and efficiency of said production. Furthermore, labour productivity measures the hourly output of a country's economy in accordance to the chart of amount of real gross domestic product (GDP) proceed by the hour of labour. The main motive of this study is to investigate whether there is any influence of technology advancement on the labour productivity within five (5) chosen ASEAN countries, namely, Malaysia, Thailand, The Philippines, Vietnam, and Indonesia. Database take place with 10 years gap from 2008 – 2018. This study's motive is also to see any indications of significances between technology advancement on the labour productivity within the ASEAN region. Secondary data that derives from a 10 year gaps has been taken by the researcher and various test has been undergo to find the most suitable model to help indicate the result of this study. The researcher also did a regression analysis to help infer if there is a causal relationship between both technology advancement and labour productivity. The empirical result in this study shows that there are significances between the advancement of technology and the labour productivity within the ASEAN region. [ABSTRACT FROM AUTHOR]

This paper aims to focus on earnings management and the influence of business elites towards this practice. This research was made on a total of one hundred seventy-four (174) firm-year observations, in which these comprises of Malaysian public listed companies with at least one (1) business tycoon present in the Board of Directors, over three (3) years. The empirical results of this study show that the presence of business elites in public listed companies in Malaysia has a significant impact to the level of earnings management practised by these firms, and business elites can control earnings management. In other words, if a company has more business elites sitting in its board of directors, there will be a lesser occurrence of managers manipulating their earnings and financial reports. This outcome is a new contribution to the earnings management field of study. [ABSTRACT FROM AUTHOR]

A study of communication processes forms inside intercultural marriages will profit numerous people, especially couples who are occupied with such connections. At the point when people find out about other people who experience comparative impediments or conditions, they can re-examine their own circumstance with a progressively exact focal point. Commonly, this changed perspective produces development in the person who is looking for answers and frequently impacts this present individual's life partner. An investigation of this sort additionally adds to the field of advising. The psychological wellness field is persistently extending and looking for extra understanding and learning about human behaviour. Humans are perplexing animals, in this manner, visit perceptions and academic examinations are important for improved cognizance. Pre-marriage, conjugal, and family mentors benefit from an investigation of intercultural relational unions as all social orders depend on relational unions and familial relationships. These relationships determine the health of a society. [ABSTRACT FROM AUTHOR]

The objective of this study is to examine the moderation effect of electronic voting system on the relationship between board ownership and board effectiveness. A sample of 76 public listed companies in Malaysia from a population of Top 100 public listed companies were studied. The data were collected from the annual report in 2018 of the sampled listed companies. Data collected was analysed using Stata analysis Version 13 through descriptive analysis and multiple regression analysis. The findings of the study revealed that the influence of board ownership on board effectiveness was partially confirmed. Government ownership has a significant and positive influence on board effectiveness. However, institutional ownership and family ownership have no significant relationship with board effectiveness. Furthermore, the results have shown that the moderating effect of electronic voting system was rejected. This study suggests that the MCCG should formulate policies that ensure all public listed companies in Malaysia utilize the electronic voting system at AGM in order to encourage the participation of shareholders to vote for the resolutions. [ABSTRACT FROM AUTHOR]