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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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162

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

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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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1585

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

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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

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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

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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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1126

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

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Article
Publication date: 1 July 2021

Emelia A. Girau, Imbarine Bujang, Agnes Paulus Jidwin and Jamaliah Said

This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia.

Abstract

Purpose

This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia.

Design/methodology/approach

The sample of fraudulent companies in this study is the public listed companies that were charged with furnishing false statements to the Securities Commission of Malaysia and Bursa Malaysia Securities Berhad and was listed in the Malaysian Securities Commission Enforcement Release from the year 2000 to 2016. The non-fraudulent companies, which are the control companies in this study, were selected from public listed companies listed in Bursa Malaysia, based on their similarity to the fraudulent companies in terms of time, size and industry type. The panel probit regression analysis was used to examine the relationship between corporate governance characteristics and the occurrence of corporate fraud.

Findings

The findings of this study suggest that board size and executive directors’ compensation are the corporate governance characteristics that can effectively combat corporate fraud incidences in Malaysia. The corporate governance features, namely the board of directors’ independence, frequency of board meetings, CEO duality, CEO’s age, and share ownership owned by directors and CEO, do not significantly influence corporate fraud incidences in Malaysia.

Originality/value

Although previous studies provide inconsistent findings on the association between board size and corporate fraud incidences, this study contributes to the existing literature by providing empirical evidence that smaller board sizes provide more effective monitoring functions to minimize corporate fraud incidences in the Malaysian context. The empirical evidence also supports the agency theory proposition where managers with high compensation will act in the best interest of shareholders and less likely to focus on their interests, thus deterring them from committing fraudulent acts.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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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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1070

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

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Article
Publication date: 17 May 2021

Afzal Izzaz Zahari, Jamaliah Said and Nurisyal Muhamad

This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours.

Abstract

Purpose

This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours.

Design/methodology/approach

The population of this study comprised 44 managers from the Malaysian Federal government departments. The analysis was based on an open-response questionnaire using data-driven thematic analysis. This was based on the context and latent content of the respondents. The items in the questionnaire examined the perceived definition, actions and experience of corruption in their departments.

Findings

The findings revealed that respondents acknowledged that bribery as one of the central element of fraud. They recognise fraudulent behaviour and practice in their organisation together with sharing these experiences in the study. Common results indicate that leaders play a major role in shaping the organisation as they present themselves as a model to the mployees. From the human resource perspective, having multiple side businesses while being in employed in the government sector would heavily impact performance and accountability.

Research limitations/implications

Fraud is observed as a practice that needs to be addressed to improve government efficiency. The uniqueness was that the respondents acknowledged the existence of fraud and its implications through the activities of bribery, abuse of power and giving out favours. There is a need for organisations to focus on transparency and value to mitigate fraud.

Practical implications

This paper contributes towards the continuous effort in expanding fraud literature and human behaviour. The data obtained was distinctive in terms of the perspective of a developing economy and such fraud information and responses are different as compared to developed economies.

Originality/value

The empirical study of the public sector organisations enables important contribution towards effective public governance and administration. The results have important implications for preparing functional strategic management and controls for the public sector.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 2 May 2017

Haniza Hanim Mustafa Bakri, Norazida Mohamed and Jamaliah Said

This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also…

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1734

Abstract

Purpose

This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also examines whether integrity moderates the relationship between fraud risk elements and asset misappropriation.

Design/methodology/approach

Data are gathered from the responses of the questionnaires distributed to the RMP. A total of 200 questionnaires were distributed based on simple random selection from five RMP centres in the capital city. Out of 200 questionnaires distributed, only 189 were returned.

Findings

The findings indicate that the existence of fraud risk elements significantly affects the incident of asset misappropriation. An interesting finding was made that integrity is negatively related to asset misappropriation. This implies that integrity is an important value in minimising the occurrence of asset misappropriation. The results also indicate that minimising fraud risk elements is crucial in reducing the incident of asset misappropriation.

Originality/value

This present paper contributes to the literature by investigating a commonly proposed but underexplored elements of integrity in mitigating fraud. Incorporating integrity and fraud risk elements simultaneously in a single framework in context of RMP would enhance the understanding and will be able to provide a framework for practitioners on how to mitigate the incident of fraud.

Details

Journal of Financial Crime, vol. 24 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 2 July 2018

Jamaliah Said, Normah Omar, Marhamah Rafidi and Sharifah Norzehan Syed Yusof

This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices…

Abstract

Purpose

This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to employee fraud mitigation.

Design/methodology/approach

Guided by Corporate Integrity System Malaysia, this study developed and collected 101-questionnaire survey from Royal Custom officers.

Findings

The findings revealed that individual factors (religiosity and ethical values) significantly contribute to fraud reduction, and organizational factors (both ethical leadership and whistle blowing practices) do not significantly contribute to employee fraud mitigation.

Originality/value

This study serves as a useful guide to alert and educate employers, professionals, law enforcement officers and policymakers of the importance of individual and organizational factors in mitigating employee fraud. There is very little empirical research conducted on employee fraud in Malaysia. This research helps bring that to light.

Details

Journal of Financial Crime, vol. 25 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

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