Episodes in the Malaysian auditing sage

Purpose – The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post-independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. Design/methodology/approach – Based on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio-economic environment. Findings – The paper concludes that the function of auditing in Malaysian society responded to political-economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders. Originality/value – Since, little is known of the professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area

Horizons régionaux et variations océaniennes des territoires français

« L’identité régionale […] repose sur une réalité concrète : la mer est aussi réelle que vous et moi […]. Je ne fais que constater qu’elle forge le caractère de cette planète, qu’elle est une source majeure de notre subsistance et que nous l’avons tous en partage, où que nous soyons en Océanie. Mais au-delà des épreuves quotidiennes, la mer nous lie les uns aux autres. Elle est source de sagesse infinie. La mer est notre métaphore la plus puissante. L’océan est en nous. » (Hau’Ofa, 2015 [1997] : 55-56). Souvent présentés de manière séparée, les territoires français dans le Pacifique Sud, objets de ce dossier, possèdent cependant des horizons régionaux intéressants qui mettent en exergue la variété des écosystèmes politiques de l’espace océanien1. Les facettes multidimensionnelles des évolutions humaines montrent une « mer d’îles » océaniennes en mouvement, selon l’intellectuel tongien Epeli Hau’Ofa (2008 [1993]). Sa pensée alimente la formation d’une identité régionale océanienne, à p... « Regional identity […] has been constructed on a foundation of concrete reality. That the sea is as real as you and I […], that it shapes the character of this planet, that it is a major source of our sustenance, that it is something that we all share in common wherever we are in Oceania – all of these are statements of fact. Yet beyond that level of everyday experience, the sea is our pathway to each other and to everyone else, the sea is our endless saga, the sea is our most powerful metaphor, the ocean is in us. » (Hau’Ofa, 2015 [1997]: 55-56). Often conceived of as separate entities, French overseas territories in the South Pacific, as the subject of this special issue, nevertheless possess interesting regional horizons, which highlight the variety of political ecosystems of Oceania. The multidimensional facets of human evolution show an Oceanian “Sea of Islands” in constant movement, according to the Tongan intellectual Epeli Hau’Ofa (2008 [1993]). His philosophy contributes to...