R
Roszaini Haniffa
Researcher at Heriot-Watt University
Publications - 45
Citations - 8647
Roszaini Haniffa is an academic researcher from Heriot-Watt University. The author has contributed to research in topics: Corporate governance & Audit. The author has an hindex of 20, co-authored 41 publications receiving 7705 citations. Previous affiliations of Roszaini Haniffa include University of Hull & University of Bradford.
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Culture, Corporate Governance and Disclosure in Malaysian Corporations
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in Malaysian listed corporations.
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The impact of culture and governance on corporate social reporting
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
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Culture, corporate governance and disclosure in Malaysian corporations
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this paper, the importance of various corporate governance and cultural characteristics, in addition to firm-specific factors, as possible determinants of voluntary disclosure in the annual reports of Malaysian listed corporations was examined.
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Corporate Governance Structure and Performance of Malaysian Listed Companies
Roszaini Haniffa,Mohammad Hudaib +1 more
TL;DR: In this paper, the authors investigated the relationship between the corporate governance structure and performance of 347 companies listed on the Kuala Lumpur Stock Exchange (KLSE) between 1996 and 2000, and found a significant relationship between multiple directorships and market performance while role duality and managerial shareholdings are significantly associated with accounting performance.
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Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports
Roszaini Haniffa,Mohammad Hudaib +1 more
TL;DR: In this article, the authors explored whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and measured this by what they have termed the Ethical Identity Index (EII).