Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers. The articles written in this book are: • Corporate Social Responsibility and Post-Crisis Strategy • Employee Stock Options • Popularity of Financial Ratios in the Annual Reports • The Relationship between Pension Funds and Dividend Payout • Does Audit Firm Merger Add Value to Its Clients? • Co-operation between Internal and External Auditors: From the Perspective of Internal Auditors in Malaysian Local Authorities • Auditor Choice: Events and Theories • The Global Audit Expectation Gap: Within and between Muslim Countries • Ownership Holdings: Selected Malaysian Family Businesses • Ethnic Diversity in Malaysian Initial Public Offerings • CEO Succession in Malaysian PLCs: Does Firm Characteristic Make a Difference? • A Framework of Good Governance: Lessons for the Inland Revenue Board Malaysia.