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Article
Publication date: 4 November 2020

Noorul Azwin Md Nasir and Hafiza Aishah Hashim

This paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights…

Abstract

Purpose

This paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights the history of corporate governance practices in Malaysia and the country’s financial statement fraud situation.

Design/Methodology/Approach

Malaysia is a multi-ethnic society that requires managing corporations and firms collectively. Hence, corporate governance practices and good practices are compelled to fit society’s uniqueness. This paper used the survey findings generated from the Corporate Governance Watch Report (CG Watch Report) by the Credit Lyonnais Securities Asia and the Asian Corporate Governance Association from the year 2002 to the year 2018 and discussed the corporate governance performance related to financial statement fraud in Malaysia. The market ranking survey oversees five categories of corporate governance scores: rules and regulations, enforcement, political/regulatory environment, adoption of International Generally Accepted Accounting Principle and corporate governance culture

Findings

The findings reported that firms in Malaysia have benefited from good laws and regulations through corporate governance reforms.

Practical Implications

This study’s findings are relevant to regulators, board members, shareholders, potential investors, analysts and others to produce more informative timely comparisons. Future research should consider analysing and comparing the corporate governance performance in Malaysia with the corporate governance performance of other countries in Asia.

Originality Value

This study summarized the findings generated from a periodical CG Watch Report from the year 2003 to 2018. This study also underlined the actions of responsible agencies and regulatory bodies determined to have a decent corporate governance practice in Malaysia, especially in minimizing financial statement fraud occurrence in the country.

Details

Journal of Financial Crime, vol. 28 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Content available
Article
Publication date: 2 September 2019

Noorshella Binti Che Nawi, Abdullah Al Mamun, Noorul Azwin Md Nasir, Azwan Abdullah and Wan Nurulasiah Wan Mustapha

This study aims to examine the factors affecting brand image and consumer satisfaction towards Islamic travel package in Malaysia.

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3910

Abstract

Purpose

This study aims to examine the factors affecting brand image and consumer satisfaction towards Islamic travel package in Malaysia.

Design/methodology/approach

This study used a cross-sectional design and quantitative method in examining the factors affecting the brand image and consumer satisfaction on Islamic travel package. This study has chosen Google form as a platform to collect the data.

Findings

The findings revealed that product quality, Islamic physical attribute and Islamic belief have a significant positive effect on brand image and consumer satisfaction. The findings confirmed that product quality, Islamic physical attribute and Islamic beliefs are the crucial tools for brand image that leads to the satisfaction of Muslim consumers on the Islamic travel package.

Originality/value

This paper addresses understudied aspects of brand image and consumer satisfaction towards Islamic travel package in Malaysia. It provided useful insights into the product quality, Islamic physical attribute and Islamic belief on brand image and consumer satisfaction towards Islamic travel packages. Tourism companies should improve and update their package based on the religious perspective to attract Muslim consumers.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 13 no. 2
Type: Research Article
ISSN: 2398-7812

Keywords

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Article
Publication date: 1 October 2018

Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi M.R. Razzaque and Kamran Ahmed

We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.

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2068

Abstract

Purpose

We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.

Design/methodology/approach

Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight years from 2001 to 2008.

Findings

Using the abnormal cash flow from operations (CFO) and abnormal production costs as the proxies for real earnings management, we find that financial statement fraud firms engage in manipulating production costs during preceding two years of the fraud event. However, our results show that financial fraud firms engage in manipulating CFO prior to the fraud event. Additionally, we find that financial statement fraud firms prefer to manipulate earnings using accruals relative to real earnings prior to the fraud year.

Originality/value

Our results demonstrate that real earnings management is more aggressive in financial statement fraud firms compared to the non-fraud firms in the four years prior to fraud.

Details

International Journal of Accounting & Information Management, vol. 26 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 27 September 2019

Noorul Azwin Binti Md Nasir, Muhammad Jahangir Ali and Kamran Ahmed

This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors…

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1142

Abstract

Purpose

This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms subsequent to the fraud year.

Design/methodology/approach

The authors use hand-collected data comprising 76 financial statement fraud and 76 non-fraud firms over a period of eight years from 2001 to 2008.

Findings

Using a univariate and logistic regression model, the results demonstrate a significant positive relationship between the proportion of Malay directors on the board and the financial statement fraud. The authors also find that fraud firms significantly increase the proportion of independent directors on their boards, increase the frequency of board and audit committee meetings and reduce duality subsequent to the detection of financial statement fraud compared to the non-fraud firms.

Originality/value

The findings of the study are useful to policy-makers, regulators, firms and investors.

Details

Accounting Research Journal, vol. 32 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 4 June 2018

Abdullah Al Mamun, Mohd Asrul Hery Bin Ibrahim, Rajennd Muniady, Mohammad Bin Ismail, Noorshella Binti Che Nawi and Noorul Azwin Binti Md Nasir

The purpose of this paper is to improve the socio-economic condition of low-income households in Malaysia, many products and services are available, including access to…

Abstract

Purpose

The purpose of this paper is to improve the socio-economic condition of low-income households in Malaysia, many products and services are available, including access to working capital and enterprise development training programs. This study examined the impact of access to working capital and micro-enterprise development training programs on household income and economic vulnerability among participants of development initiatives in the eKasih (national poverty data bank) in Peninsular Malaysia.

Design/methodology/approach

Adopting a cross-sectional design, the authors collected data randomly from the selected 300 micro-entrepreneurs from the list of development organizations available in the eKasih (national poverty data bank) located in four states of Peninsular Malaysia. Quantitative data were collected through structured interviews with the respondents from October to November 2017.

Findings

Both the length of participation and total amount of economic loan were found to increase the household income. However, there was no positive and significant impact of total number of training hours on household income. Interestingly, length of participation was found to reduce the level of economic vulnerability, except total amount of economic loan, and total number of training hours.

Originality/value

Despite the overwhelming empirical evidence, the findings indicated that the impact of enterprise development training programs was inconclusive. The effect of total amount of loan on economic vulnerability was also inconclusive. Hence, both policy makers and development organizations should understand how their programs benefit the poor households that can be improved through new implementation strategies.

Details

World Journal of Entrepreneurship, Management and Sustainable Development, vol. 14 no. 4
Type: Research Article
ISSN: 2042-5961

Keywords

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Article
Publication date: 15 May 2017

Noorshella Binti Che Nawi, Abdullah Al Mamun, Noorul Azwin Binti Md Nasir, Noorlisa Maria bt A. Hamid Shokery, Nursalihah Binti Ahmad Raston and Syed Ali Fazal

While it is perceived that adoption reflects acceptance, the purpose of this paper is to argue that individual usage is critical and cannot be guaranteed by mere adoption…

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3958

Abstract

Purpose

While it is perceived that adoption reflects acceptance, the purpose of this paper is to argue that individual usage is critical and cannot be guaranteed by mere adoption. This study, therefore, focuses on the factors (i.e. performance expectancy, perceived trust, perceived risk, facilitating condition, and perceived enjoyment) contributing to the adoption and ultimately usage of social media as a business platform among student entrepreneurs in Malaysia under the premise of the unified theory of acceptance and use of technology (UTAUT).

Design/methodology/approach

This study adopts a cross-sectional design and quantitative data are collected from 300 selected respondents listed as student entrepreneurs in the entrepreneurship centers of all public universities within Peninsular Malaysia.

Findings

Performance expectancy, perceived risk, perceived trust, and perceived enjoyment have a significant effect on the adoption of social media leading to its usage as a business platform. Findings also report a significant mediating effect of adoption of social media on the relationship between performance expectancy, perceived trust, perceived risk, and perceived enjoyment with the depth of social media usage.

Research limitations/implications

In order to promote entrepreneurial activities among student entrepreneurs using social media as a business platform, programs and policies should focus on improving cyber security and value-added services.

Originality/value

This study puts forward and tests the original UTAUT model to assess the adoption and depth of social media usage as a business platform among young student entrepreneurs in Peninsular Malaysia, which provides a foundation for the design and implementation of programs and policies that promote entrepreneurial activities using social media among student entrepreneurs in Malaysia.

Details

Journal of Small Business and Enterprise Development, vol. 24 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

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