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WINNERS OF MIA-MAREF OUTSTANDING RESEARCH PAPER AWARD (MORPA) 2005.First PrizeCapital Control Regime and Capital Structure Determinants: A Malaysian Caseby M. Nazam DzolkarnainiSecond PrizeThe Factors that cause Companies to be Suspended from the Kuala Lumpur Stock Exchangeby Mohd Hassan Che Haat (co-reseachers - Rashidah Abd Rahman, Sakthi Mahenthiran & Nadiah AbdulHamid)Third PrizeInternal Auditing Practices and Internal Control System in Malaysian Listed Companyby Faudziah Hanim Fadzil (co-reseachers - Hasnah Haron & Muhamad Jantan)WINNERS OF MIA-MAREF OUTSTANDING RESEARCH PAPER AWARD (MORPA) 2007.1st Prize“Service Quality, Client satisfaction and loyaltytowards audit firm”.Researcher : Professor Dr. Hasnah HaronUniversity : Universiti Sains Malaysia2nd Prize“A note on Market Competition, AdvanceManufacturing Technology and ManagementAccounting and Control Systems Change”.Researcher : Dr. Che Ruhana IsaUniversity : Universiti Malaya3rd Prize“An Examination of the Random Walk Model andTechnical Trading Rules”.Researcher : Lai Ming MingUniversity : Malaysia Multimedia University4th Prize“A Review of Takaful Accounting Regulations andPractices in Malaysia”.Researcher : Dr. Shahul Hameed Mohamed IbrahimUniversity : International Islamic University Malaysia5th Prize“The Utilisation of Tax Investment Incentiveson Enviromental Protection Activities amongMalaysian Company”.Researcher : Mohmad Sakarnor Bin DerisUniversity : Universiti Tenaga Nasional6th Prize“The Reliance of External Auditors on InternalAuditors”.Researcher : Professor Dr. Hasnah HaronUniversity : Universiti Sains Malaysia7th Prize“Do Online Stock Recommendations Add Valuesto Malaysian Stock Brockerage”.Researcher : Lai Ming MingUniversity : Malaysia Multimedia University8th Prize“Adaptation of Corporate Social ResponsibilityPrivate Sector Guidelines. Pilot Case Study in aLocal Government Practices”.Researcher : Fathilatul Zakimi Abdul HamidUniversity : University Utara Malaysia9th Prize“Examining the Reporting Behaviour of MalaysianPublic Listed Companies in 1993 and 2003: ACase of Environmental Reporting”.Researcher : Bakhtiar Bin AlraziUniversity : Universiti Tenaga Nasional10th Prize“Accruals Accounting in Government –Developments in Malaysia”.Researcher : Dr. Zakiah SalehUniversity : Universiti MalayaMORPA SECRETARIAT (Organising Committee)Advisor : YBhg Datuk Dr Abdul Samad Hj AliasYBhg Prof Dr Ibrahim Kamal Abdul rahmanCo-Chairman : Associate Professor Dr Roshayani ArshadEn Shahrizal MuhaiyarSecretary : Cik Noorliza OmarMembers : Associate Professor Dr Rohana OthmanAssociate Professor Dr Zuraidah SanusiPn Norarisyah Mohd HamdanMORPA Secretariatc/o MAREF26A Jalan Padang Belia50470 Kuala Lumpur MalaysiaTel 03-22749911Fax 03-22737804Email :admin@maref.org.my/morpa2009@maref.org.my

MORPA GUIDELINESThe main objective of the MORPA is to identify and recognize outstanding accounting relatedresearch studies conducted by Malaysian researcher completed between the period of 1 January2007 to 31 December 2009.3 rd MALAYSIAN OUTSTANDING RESEARCH PAPER INACCOUNTING AWARD(MORPA 2009)Organise by MAREF and MYAA.Supported by the Ministry of Higher Education, MalaysiaFOREWORDThe Malaysian Accountancy Research and Education Foundation (MAREF) and MalaysianAccounting Association (MyAA) are pleased to announce the 3rd Malaysian Outstanding ResearchPaper in Accounting Award (MORPA). The main objective of this competition is to identify andrecognise outstanding accounting related research studies conducted by Malaysian researcherscompleted between the period of 1 January 2007 to 31 December 2009. This competition issupported by the Department of Higher Education of the Ministry of Higher Education, Malaysia.Such support signifies the ministry’s commitment towards promoting the development of researchin accounting practices in Malaysia.MORPA began in 2005 as a project organised by MAREF to promote high quality accountingrelated research and researchers in Malaysia. The collaborative efforts by MAREF and MyAA inorganising the MORPA 2009 provides an excellent platform to recognise vital contributions madeby researchers towards the enhancement of best practices in accounting related activities in thecountry. Recognitions and motivations provided through such efforts will certainly propel researchactivities in accounting practices to a greater height. Such effort is certainly very essential and timelyas Malaysia grows steadily as an eminent player in the global market. With significant advancementin the accounting practices through research activities, Malaysia will have a competitive advantageover their competitors at the international level.We look forward to the support of all accounting researchers to submit their research paper forMORPA 2009.DATUK DR ABDUL SAMAD HJ ALIASChairman, Board of TrusteesMalaysian Accountancy Researchand Education FoundationPROF. DR IBRAHIM KAMAL ABDUL RAHMANPresidentMalaysian Accounting Association1.2.3.4.5.6.7.8.The MAREF Outstanding Research PaperAward (MORPA) is open to all accountingrelated research papers in Englishcompleted in Malaysia no later than 31December 2009.Papers will be evaluated by the followingcategories• Financial Accounting / FinancialReporting• Management Accounting• Public Sector Accounting• Corporate Governance• CSR• Auditing• Taxation.Closing date for submission is on 1February 2010.Papers which have been previouslypublished and presented at otherconferences are also accepted forconsideration.Application form is available at MAREFwebsite:www.maref.org.my/morpa2009Each submission must be sent via email tomorpa2009@maref.org.my accompaniedby the completed application form as wellas the following• 200-word abstract,• A soft-copy of the required documents inPC MS Word format.Incomplete or illegible submissionswhich do not conform to the submissionrequirements will be rejected.Researchers may send in not more than 3research paper to be considered.9. Papers will be judged and reviewed by aPanel of Judges made up of academiciansand practitioners appointed by MAREF andMyAA. Assessment will be made based onthe following criteria :• Originality and innovative content• Uniqueness and potential contributionto accounting education and / oraccountancy practice• soundness and appropriateness ofmethodology.10. The decision of the MORPA Panel ofJudges is final and no correspondence orappeals will be entertained.11. Only winners will be notified.12. Prizes• 1st prize RM3,000.00, plague andcertificate• 2 Consolation winners of RM1,000.00each and certificate.13. The prize money will be given out underthe principal researcher’s name only.14. Certificate for the winners will be awardedby the Department of Higher Education ofthe Ministry of Higher Education.15. The title and abstract of all papers willbe published in MAREF website or othersuitable publication mode.16. Certificates will be made out to the principalresearcher and a maximum of 3 individualco-researchers (if any).17. One representative each (principalresearcher or nominated co-researcher)of the winning papers may be invited topresent the paper in one of the organiser’sselected conferences.18. The MORPA Secretariat has the rightto use the winners’ names, photos andresearch papers for any publicity orpromotion purposes.19. Submission of a research paper denotesacceptance of the above terms andconditions.