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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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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: 24 June 2021

Ahmad Ibrahim Aljumah, Mohammed T. Nuseir and Md. Mahmudul Alam

The aim of the study is to examine the impact of the big data analytics capabilities (BDAC) on the organizational performance. The study also examines the mediating role of…

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Abstract

Purpose

The aim of the study is to examine the impact of the big data analytics capabilities (BDAC) on the organizational performance. The study also examines the mediating role of ambidexterity and the moderating role of business value of big data (BVBD) analytics in the relationship between the big data analytics capabilities and the organizational performance.

Design/methodology/approach

This study collected primary data based on a questionnaire survey among the large manufacturing firms operating in UAE. A total of 650 questionnaires were distributed among the manufacturing firms and 295 samples were used for final data analysis. The survey was conducted from September to November in 2019, and data were analyzed based on partial least squares structural equation modeling (PLS-SEM).

Findings

The big data analysis (BDA) scalability is supported by the findings on the performance of firm and its determinants such as system, value of business and quality of information. The roles of business value as a moderator and ambidexterity as mediator are found significant. The results reveal that there is a need for managers to consider the business value and quality dynamics as crucial strategic objectives to achieve high performance of the firm.

Research limitations/implications

The study has significant policy implication for practitioners and researchers for understanding the issues related to big data analytics.

Originality/value

This is an original study based on primary data from UAE manufacturing firms.

Details

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

Keywords

Article
Publication date: 6 October 2023

Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi and Reza Widhar Pahlevi

This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia.

Abstract

Purpose

This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia.

Design/methodology/approach

This study uses structural equation modelling (SEM) to analyse the empirical data gathered through a questionnaire survey involving 273 individual investors from Bursa Malaysia between January and June 2019.

Findings

Results reveal that companies’ efforts, especially for agriculture and plantation-based industries, to adapt to climate change risk at the production, business and stock market levels significantly impact investors’ behaviour and investment decisions. Moreover, stock market investors’ climate change knowledge shows a significant moderating effect on corporate climate change adaptation initiatives and investors’ decisions to invest in Malaysian agricultural and plantation industry stocks.

Practical implications

This research has significant implications for practice and policy, as it measures the stock market investors’ level of awareness about climate change events and explores the companies’ strategies to reduce climatic risks to their business model.

Social implications

This study shows the way to adjust the climate change information in the stock market investment decision to improve market efficiency and sustainable stock exchanges initiative.

Originality/value

To the best of the authors’ knowledge, this paper is the pioneer one to provide a comprehensive link between climate change events and business performances at production level, business level and stock market levels by drawing inferences from empirical data on investors’ behaviours. This study also added value in investment theories and financial literature by observing the climate change as an important factor to determine the investors’ decisions in the stock market.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8021

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 and…

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: 15 May 2017

Md. Mahmudul Alam, Chamhuri Siwar, Basri Abdul Talib and Abu N.M. Wahid

Sustainable food security at the household level is one of the emerging issues for all nations. Several factors such as social, economic, political, demographic, natural and…

Abstract

Purpose

Sustainable food security at the household level is one of the emerging issues for all nations. Several factors such as social, economic, political, demographic, natural and livelihood strategies cause vulnerability in the status of household food security. This study aims to examine the vulnerability of the factors of household food accessibility and its linkage with the climatic changes in Malaysia.

Design/methodology/approach

The study is based on primary data collected in the months of July-October, 2012, through a questionnaire survey on 460 low-income households from the East Coast Economic Region (ECER) in Malaysia. The samples were selected from E-Kasih poor household database, based on the cluster random sampling technique. The questionnaire uses a five-point Likert scale, and the data were analyzed using descriptive statistics and ANOVA F statistics for chi-square two-sample test.

Findings

The study finds that the vulnerability of the factors of household food accessibility has increased statistically and significantly over the past five years in Malaysia, whereas the contributions of climatic factors are low on these changes. This study suggests that the food security programs in Malaysia need to be integrated with the climatic change adaptation programs to ensure more effective and sustainable household food security in the future.

Originality/value

This study is an original work based on primary data that empirically measures the vulnerability of the factors of household food accessibility, one of the important dimensions of household food security, and its linkage with climatic changes.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 03
Type: Research Article
ISSN: 1756-8692

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 departments/agencies. Lack…

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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 leadership…

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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: 18 June 2021

Ahmad Ibrahim Aljumah, Mohammed T. Nuseir and Md. Mahmudul Alam

This study investigates the impact of traditional marketing analytics and big data analytics on the success of a new product. Moreover, it assesses the mediating effects of the…

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Abstract

Purpose

This study investigates the impact of traditional marketing analytics and big data analytics on the success of a new product. Moreover, it assesses the mediating effects of the quality of big data system.

Design/methodology/approach

This study is based on primary data that were collected through an online questionnaire survey from large manufacturing firms operating in UAE. Out of total distributed 421 samples, 327 samples were used for final data analysis. The survey was conducted from March–April 2020, and data analysis was done via Structural Equation Modelling (SEM-PLS).

Findings

It emerges that big data analysis (BDA), traditional marketing analysis (TMA) and big data system quality (BDSQ) are significant determinants of new product development (NPD) success. Meanwhile, the BDA and TMA significantly affect the BDSQ. Results of the mediating role of BDSQ in the relationship between the BDA and NPD, as well as TMA and NPD, are significant.

Practical implications

There are significant policy implications for practitioners and researchers concerning the role of analytics, particularly big data analytics and big data system quality, when attempting to achieve success in developing new products.

Originality/value

This is an original study based on primary data from UAE.

Details

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

Keywords

Article
Publication date: 18 January 2021

Md. Mahmudul Alam, Yusnidah Binti Ibrahim and Jaka Sriyana

The credit card market is very large and segmented by targeting different types of consumers. One type of credit card is one that specifically targets people in the education…

Abstract

Purpose

The credit card market is very large and segmented by targeting different types of consumers. One type of credit card is one that specifically targets people in the education sector, for instance, students, teachers and other staff members. This study aims to compare the features of education and other credit cards in Malaysia.

Design/methodology/approach

The study analyzes data concerning 234 credit cards by using descriptive statistics and a one-way analysis of variance test.

Findings

Out of 234 credit cards, this study found only two credit cards especially target education sector customers. The study evaluated 13 features of these credit cards and found that only 2 features are statistically significantly different from other conventional credit cards in Malaysia. These features are interest rate and cash withdrawal charge fees.

Originality/value

This is an original study based on the compilation of data from secondary sources. The findings will provide valuable insights to financial regulatory policymakers, academics and business managers.

Details

Society and Business Review, vol. 17 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 10 July 2023

Khadar Ahmed Dirie, Md. Mahmudul Alam and Selamah Maamor

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet…

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Abstract

Purpose

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.

Design/methodology/approach

This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.

Findings

Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.

Research limitations/implications

The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.

Originality/value

To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.

Details

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

Keywords

1 – 10 of 33