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Article
Publication date: 13 June 2016

Anna Che Azmi and Romzie Rosman

790

Abstract

Details

Journal of Islamic Accounting and Business Research, vol. 7 no. 3
Type: Research Article
ISSN: 1759-0817

Article
Publication date: 12 April 2022

Sharifah Milda Amirul, Anna Che Azmi and Noor Ismawati Jaafar

Financial representation research has gained considerable attention among researchers. The argument is on representation preferences and the effect of graph versus text…

Abstract

Purpose

Financial representation research has gained considerable attention among researchers. The argument is on representation preferences and the effect of graph versus text representation of financial data. The display format for net income (NI) and comprehensive income (CI) has been proven to influence users’ financial decision-making process, depending upon users’ characteristics. It is worth noting that millennials are users whose characteristics and cognitive skills differ from those of preceding generations. This study aims to unravel millennials’ preferences for the earnings information and representation when making financial analysis and judgement, thus providing insight on their decision-making strategy, either perceptual or analytical.

Design/methodology/approach

This study used a 2 × 2 full factorial of experimental design, in which the financial representation in the following two ways: the textual disclosure content (NI versus CI) and the graphical display content (NI versus CI) was manipulated. This study conducted an online experiment with a total of 60 final participants.

Findings

The results reveal that textual disclosure of CI influences millennials’ financial decisions. This study also discovered that millennials’ financial decisions are unaffected by graphical displays of financial data as they place greater importance on textual financial data, particularly on CI representations, when making financial decisions.

Research limitations/implications

Millennials are financial users who apply different financial analysis and judgement strategy from their predecessor. They value textual disclosure and CI when analysing firms’ performance.

Originality/value

This study contends that millennials are the financial users who will use analytical strategies while making financial decisions.

Details

International Journal of Web Information Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 5 February 2021

Suaad Jassem, Zarina Zakaria and Anna Che Azmi

This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related…

1022

Abstract

Purpose

This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental performance.

Design/methodology/approach

This paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases.

Findings

The first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes.

Research limitations/implications

The literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes.

Practical implications

The conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives.

Social implications

Environmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.

Originality/value

This is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 15 August 2016

Anna Azmi, Yen Dee Ang and Siti Aqilah Talib

The purpose of this study was to examine the interaction between citizens’ perception of justice and their trust in the government agency that provides e-services, in…

1085

Abstract

Purpose

The purpose of this study was to examine the interaction between citizens’ perception of justice and their trust in the government agency that provides e-services, in particular, those e-services with users who are particularly sensitive towards their interaction and exchanges with the government.

Design/methodology/approach

Analysis of 102 surveys completed by users of e-BR1M was conducted. Partial least squares regression, a form of structural equation modelling, was used for the data analysis.

Findings

This study found that distributive justice and procedural justice positively influence trust in government. Trust in government and convenience were also found to significantly influence the adoption of e-BR1M.

Research limitations/implications

Understanding the interaction between perceptions of justice (procedural and distributive justice) and trust can contribute to the willingness to adopt e-government services by a particular group of users who are particularly sensitive towards interactions with the government.

Practical implications

Findings from this study can help policymakers improve the way in which they interact with citizens so that the citizens’ perceptions of procedural and distributive justice are improved. This, in turn, will improve trust in government and will lead to an improved willingness of citizens to use e-government services.

Originality/value

This study examined the interaction between citizens’ perceptions of trust and justice in an e-government service, which users are particularly sensitive towards in their interactions with the government.

Details

Transforming Government: People, Process and Policy, vol. 10 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 19 June 2017

Anna Azmi, Normawati Non and Norazlin Ab Aziz

This paper aims to examine the challenges of applying Shariah law in the equity market by engaging in narratives with Shariah screeners and advisors on how they conduct…

1279

Abstract

Purpose

This paper aims to examine the challenges of applying Shariah law in the equity market by engaging in narratives with Shariah screeners and advisors on how they conduct their screening responsibilities despite the low levels of Islamic-related disclosure made by companies in their annual reports. The Shariah screening processes in three countries with different Islamic equity markets – Malaysia, Saudi Arabia and the United Kingdom – are examined.

Design/methodology/approach

The authors interview 19 Shariah screeners and advisors in three different Islamic equity markets – Malaysia, Saudi Arabia and the United Kingdom.

Findings

Overall, the findings in this study show that despite the differences in the regulatory environment, companies still make Islamic-related disclosures on a voluntary basis. However, the lack of Islamic-related disclosures presents various challenges for Shariah screeners, particularly when identifying the operations that constitute the main activity of the company in screening for prohibited activities.

Research limitations/implications

Shariah screeners can play an important role in increasing the level of understanding and perhaps increasing Islamic-related disclosures in annual reports by establishing a set of effective guidelines or practices for Shariah screeners to use when screening companies for their Shariah-compliant status.

Originality/value

The paper identifies a gap in the Shariah screening literature and voluntary Islamic disclosures literature. By identifying this gap, the paper highlights the challenges Shariah screeners and advisors face because of the low level of Islamic-related disclosures.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 10 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 27 May 2022

Yuen Hoong Voon, Anna Che Azmi and Sharmila Jayasingam

This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.

Abstract

Purpose

This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.

Design/methodology/approach

This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels.

Findings

The concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations.

Originality/value

This experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 9 November 2021

Farah Nabila Md Fadzil and Anna Che Azmi

The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and…

Abstract

Purpose

The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws.

Design/methodology/approach

Data was collected from gig economy workers through a questionnaire survey and analysed using second-generation multivariate analysis (partial least squares-structural equation modelling).

Findings

The findings reveal that while the extent of the dependency on the gig economy has a positive relationship with tax morale, the level of education has a negative relationship. However, in contrast to reflective moral attentiveness, perceptual moral attentiveness positively influence tax morale.

Originality/value

As no earlier study has examined factors affecting tax morale in the context of the gig economy, this research will be beneficial to tax authorities and policymakers. This study also offers insights into multidimensional aspects of the tax morale of those working in the gig economy.

Details

Journal of Global Responsibility, vol. 13 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 16 August 2021

Anna Che Azmi, Romzie Rosman and Normah Omar

The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in…

Abstract

Purpose

The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining moral legitimacy forms the framework for this study.

Design/methodology/approach

Interviews were conducted with managers of Islamic banks involved in the reporting of SNCI in company annual reports.

Findings

The interview findings show that Islamic banks prefer to use procedures to gain and enhance moral legitimacy amongst their customers, business partners and staff. The constraints and challenges that Islamic banks face in SNCI reporting make this a popular means of securing moral legitimacy. However, these practices may not lead to enhanced and more communicative SNCI disclosures by Islamic banks.

Originality/value

To the best of the authors’ knowledge, this is the first study that explains the motivations behind SNCI reporting by Islamic banks and frames these motivations under the moral legitimacy framework.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 8 February 2021

Yulan Qi and Anna Che Azmi

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process…

Abstract

Purpose

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.

Design/methodology/approach

A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.

Findings

This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.

Research limitations/implications

This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.

Practical implications

The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.

Social implications

This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.

Originality/value

This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

Details

Transforming Government: People, Process and Policy, vol. 15 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 6 March 2019

Isuru Manawadu, Anna Che Azmi and Aslam Mohamed

The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting…

Abstract

Purpose

The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia.

Design/methodology/approach

This study uses the model developed by Basu (1997) and Ball and Shivakumar (2005) to examine the moderating effect of IFRS adoption on the relationship between FDI and conditional accounting conservatism. Data are tested by running panel generalized method of moments–2SLS estimation for the period of 2006–2015.

Findings

A moderating effect of IFRS adoption was found on the relationship between FDI and conditional accounting conservatism in South Asia.

Research limitations/implications

This study contributes to the literature by adding new evidence on the moderating effect of IFRS adoption on the relationship between FDI and conditional accounting conservatism.

Originality/value

The relationship between FDI and conditional accounting conservatism was moderated by IFRS adoption in South Asia. This finding provides new evidence to the literature as well as for the policy makers to consider on IFRS adoption.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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