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Article
Publication date: 8 May 2017

Nor Shamimi Shaari, Jamaliah Md Said, Aidah Jumahat and Muhammad Hussain Ismail

The purpose of this paper is to study the wear behaviour of copper matrix composites reinforced with carbon nanotubes (CNTs) prepared by powder metallurgy route.

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Abstract

Purpose

The purpose of this paper is to study the wear behaviour of copper matrix composites reinforced with carbon nanotubes (CNTs) prepared by powder metallurgy route.

Design/methodology/approach

The CNTs were treated by sulphuric acid and nitric acid to deagglomerate the CNTs prior mixing with copper powder. The composites comprised 0 to 4 Vol.% pristine CNTs (PCNTs) and also after acid-treated CNTs (ACNTs). The optimum value (pure Cu, 3 Vol.% PCNTs, 3 Vol.% ACNTs) evaluated by micro-hardness test was selected for wear test analysis.

Findings

The results showed that the enhancement of hardness, weight loss, coefficient of friction, wear depth and surface roughness (Ra) was due to the effect of homogenous distribution of ACNTs in Cu matrix and significant bonding compared to pure Cu and Cu-reinforced PCNTs. The scanning electron microscopy micrograph of worn surfaces and wear depth of the specimens also showed that the addition of ACNTs in Cu resulted in better wear performances.

Originality/value

CNTs were treated prior processing to improve hardness and wear properties of Cu/CNTs composites.

Details

Industrial Lubrication and Tribology, vol. 69 no. 3
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 9 May 2016

Jamaliah Said, Md. Mahmudul Alam and Maizatul Akmar Khalid

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

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Abstract

Purpose

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models.

Findings

Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system.

Originality/value

This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

Details

Humanomics, vol. 32 no. 2
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 6 June 2018

Jamaliah Said, Md. Mahmudul Alam, Zulyanti Abdul Karim and Razana Juhaida Johari

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

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Abstract

Purpose

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

Design/methodology/approach

This study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

Findings

The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.

Practical implications

The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.

Originality/value

This study is an original work based on the primary data collection.

Details

Journal of Criminological Research, Policy and Practice, vol. 4 no. 2
Type: Research Article
ISSN: 2056-3841

Keywords

Article
Publication date: 8 June 2021

Razana Juhaida Johari, Md. Mahmudul Alam and Jamaliah Said

The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability…

Abstract

Purpose

The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and judgement made by the auditors during their auditing works. However, recent financial scandals involving high profile companies frustrated the public’s expectations, particularly in Malaysia. It is claimed that auditors are not having ethical sensitivity while executing their task in mitigating fraudulent financial reporting. Therefore, this study aims to examine the influences of ethical orientation, locus of control and the firm’s ethical culture on the auditors’ ethical sensitivity in Malaysia.

Design/methodology/approach

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

Findings

The results showed ethical sensitivity has a significant negative relationship with relativism and in some cases has a significant positive relationship with idealism. Moreover, it found a significant positive relationship between ethical sensitivity and ethical culture.

Originality/value

This paper provides benefit to the audit firms, professional bodies, policymakers and academia in understanding the factors that might increase the sensitivity of auditors in dealing with ethical issues that could lead to fraudulent financial reporting in the company.

Details

International Journal of Ethics and Systems, vol. 37 no. 3
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 25 December 2020

Razana Juhaida Johari, Md. Mahmudul Alam and Jamaliah Said

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various…

Abstract

Purpose

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Design/methodology/approach

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

Findings

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

Practical implications

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

Originality/value

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Details

Business Process Management Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 19 December 2018

Md. Mahmudul Alam, Jamaliah Said and Mohamad Azizal Abd Aziz

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and…

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Abstract

Purpose

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity.

Findings

The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.

Practical implications

The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries.

Originality/value

This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

Details

Social Responsibility Journal, vol. 15 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 4 December 2017

Ruhaya Atan, Md. Mahmudul Alam and Jamaliah Said

The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs).

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Abstract

Purpose

The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs).

Design/methodology/approach

Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes.

Findings

The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs.

Practical implications

In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital.

Originality/value

To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.

Details

International Journal of Social Economics, vol. 44 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 4 September 2017

Jamaliah Said, Md. Mahmudul Alam, Dar Irna Bt Mohamed and Marhamah Rafidi

Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent…

1290

Abstract

Purpose

Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent effect of whistleblowing demotivates the reporting of unethical behaviors. Thus, it is important to identify the factors that motivate an employee to exercise whistleblowing in an organization. Therefore, the purpose of this paper is to examine whether the personal factor of job satisfaction and organizational factors such as fair treatment as well as cooperativeness contribute to the whistleblowing practice in an organization.

Design/methodology/approach

This study collected primary data based on a questionnaire survey from 73 respondents of the seven top most government linked companies (GLCs) in Malaysia. The data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

Findings

The findings of the study reveal that only fair treatment is statistically significant and positively related to the whistleblowing practice. The findings imply that if employees perceive that the organization provides fair treatment in terms of career advancement, awards, training, performance appraisal, job assignment, and pay increases, they would tend to report wrongdoing activities to protect the image of the organization.

Practical implications

The findings of the study will help the policy makers to ensure better working environment and accountability in the public sector of Malaysia and other similar countries.

Originality/value

This is an original study based on primary data to examine the current practices of whistleblowing and its relationship with the practices of job satisfaction, fair treatment, and cooperativeness in the GLCs of Malaysia.

Details

Asia-Pacific Journal of Business Administration, vol. 9 no. 3
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 23 August 2018

Md. Mahmudul Alam, Razana Juhaida Johari and Jamaliah Said

Integrity is a critical issue as it could lead to failures in governance, fraud, inefficacy, corruption and weak financial management particularly in the public sector. At…

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Abstract

Purpose

Integrity is a critical issue as it could lead to failures in governance, fraud, inefficacy, corruption and weak financial management particularly in the public sector. At present, the public sector is a matter of global concern because of the constant cases of failures in governance, fraud, inefficacy and corruption. As such, this sector has been pressurized to provide justification of the sources and usages of public resources and to improve their service performance as the public has the right to monitor the public sector management’s transparency and efficacy. This study aims to evaluate the state of present integrity practices among public sector employees from various Malaysian service schemes.

Design/methodology/approach

Primary data were collected using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. The collection of data was according to the perspective of 13 factors in integrity practices using a five-point Likert scale. Factor analysis and descriptive statistics were used for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser–Meyer–Olkin test and Barlett’s test.

Findings

The findings show that 92.6 per cent of the participants reported that they practised integrity within their departments. Nevertheless, the priority for these integrity factors varies according to the service schemes. In general, the departments of finance, audits and administration had an above-average integrity practice level; however, the practice of the accounting scheme is below the general average level.

Practical implications

These findings of the study will help policymakers to take necessary steps to improve the practices of integrity in the public sector to create a more dependable and efficient public sector in Malaysia.

Originality/value

This is an original study based on primary data that assess the performance of practicing integrity in the public sector of Malaysia.

Details

International Journal of Ethics and Systems, vol. 34 no. 4
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 12 March 2018

Ruhaya Atan, Md. Mahmudul Alam, Jamaliah Said and Mohamed Zamri

The ESG factor, which consists of environmental, social, and governance factors, represents the non-financial performance of a company. United Nations Principles for…

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Abstract

Purpose

The ESG factor, which consists of environmental, social, and governance factors, represents the non-financial performance of a company. United Nations Principles for Responsible Investment invites investors to consider ESG issues when evaluating the performance of any company. Moreover, nowadays, the contribution of corporations towards sustainable development is a major concern of investors, creditors, government, and other environmental agencies. Therefore, the purpose of this paper is to examine the impact of ESG factors on the performance of Malaysian public-limited companies (PLC) in terms of profitability, firm value, and cost of capital.

Design/methodology/approach

A total of 54 companies are selected from Bloomberg’s ESG database that has complete ESG and financial data from 2010 to 2013. This study conducted panel data regressions such as the pooled OLS, fixed effect, and random effect.

Findings

Based on the regression results, there is no significant relationship between individual and combined factors of ESG and firm profitability (i.e. ROE) as well as firm value (i.e. Tobin’s Q). Moreover, individually, none of the factors of ESG is significant with the cost of capital (weighted average cost of capital, WACC), but the combined score of ESG positively and significantly influences the cost of capital (WACC) of a company.

Practical implications

As this is a new study on Malaysia, the findings of this study will be useful to investors, SRI analysts, policy makers, and other related agencies.

Originality/value

To the best of the authors’ knowledge, this study is among the first empirical study to examine the impact of ESG factors on the performance of Malaysian PLC in terms of profitability, firm value, and cost of capital.

Details

Management of Environmental Quality: An International Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

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