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Article
Publication date: 20 January 2020

Mohamed Ahmed Kaaroud, Noraini Mohd Ariffin and Maslina Ahmad

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia.

Abstract

Purpose

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia.

Design/methodology/approach

The extent of audit report lag is defined by the number of days from a company’s financial year-end to the signature date on its audit report. The sample of the study comprises 112 observations of Islamic banking institutions’ financial reports for the period 2008-2014. A balanced panel data analysis is performed to analyse the association between the extent of audit report lag and governance mechanisms.

Findings

The findings show that the extent of audit report lag for the sample selected ranges from a minimum period of 7 days to a maximum period of 161 days, and the extent of audit report lag is approximately two months on average. A fixed effects analysis indicates that audit committee expertise and audit committee meeting have significant association with the extent of audit report lag. On the other hand, board independence, audit committee size and Shari’ah board expertise have insignificant association with the extent of audit report lag. In addition, one control variable (Islamic bank size) is found to be significantly associated with longer audit report lag.

Practical implications

The findings provide useful feedback for Malaysian policymakers on the past and current practices of financial reports and of governance mechanisms. The findings of the study would help the policymakers in monitoring the Islamic banking institutions’ compliance with financial reports submission requirements. The policymakers perhaps could relook into governance mechanisms that reduce the extent of audit report lag in the Islamic banking institutions and implement regulations to strengthen them.

Originality/value

Unlike the majority of prior studies that investigated the association between the extent of audit report lag and governance mechanisms, this study provides two contributions. First, to the authors’ knowledge, this study is the first piece of research that examined the association between governance mechanisms and the extent of audit report lag in Islamic banking institutions. Second, the study examined the association of new governance variable, namely, Shari’ah committee expertise which has not been previously examined in the literature of audit report lag.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Content available
Article
Publication date: 28 June 2013

Abstract

Details

Journal of Financial Reporting and Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 7 January 2020

Jian Pei Kong, Basmawati Baharom, Norshariza Jamhuri, Khalizah Jamli, Siti Farah Zaidah Mohd Yazid, Norafidza Ashiquin, Lina Isnin, Chooi Wah Leow and Siew Mee Lim

The provision of meals has long been regarded as an essential part of treatment of hospitalized patients complementing medical procedures and nursing management. Today…

Abstract

Purpose

The provision of meals has long been regarded as an essential part of treatment of hospitalized patients complementing medical procedures and nursing management. Today, despite changes in the health-care landscape, which focused on improving the quality and efficiency of hospital care, malnutrition among inpatient was still a common worldwide concern.

Design/methodology/approach

This was a multi-centre, randomized study conducted in 21 study sites comprising 21 state and specialist government hospitals under the Ministry of Health, Malaysia. The sample size for this study was calculated with purposive sampling method, followed by proportionate sampling to determine the random sample size of each of the study sites. The total sample size required for this study was 2,759 subjects. A validated data collection form was used in the study.

Findings

Only 32.2 % and 37.6 % of subjects achieved adequate energy and protein intake, respectively, during their admission to medical ward. The study result showed that the overall mean energy and protein intake was 794.6 ± 487.8 kcal and 35.2 ± 24.3 g, respectively. The estimated energy (p = 0.001) and protein (p = 0.001) intake of all study sites was significantly lower compared to the adequacy value.

Research limitations/implications

The adequacy intake in this study was only carried out in medical wards, thus reproducible result among other wards in different study sites could not be confirmed. Besides, this study assumed that the portion eaten by subjects during lunch and dinner was the same, and therefore, either one was recorded together with breakfast and either lunch or dinner to represent a subject’s daily intake.

Originality/value

This was the first nationwide study to report the adequacy of energy and protein intake of patients receiving therapeutic diets in the government hospital setting in Malaysia.

Details

Nutrition & Food Science , vol. 50 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

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Article
Publication date: 7 March 2016

Shaizatulaqma Kamalul Ariffin, Ishak Ismail and Khairul Anuar Mohammad Shah

This paper aims to view the role of religiosity in moderating the relationship between ego-defensive function of Muslim consumers’ and attitude toward advertising of…

Abstract

Purpose

This paper aims to view the role of religiosity in moderating the relationship between ego-defensive function of Muslim consumers’ and attitude toward advertising of controversial product. There is a rising concern among Muslim consumers’ with regards to the halal status of many food outlets in Malaysia. This came out because many food operators do not understand what halal really means. Many of them are from Kopitiams food and beverages industry.

Design/methodology/approach

Survey method was used for the purpose of data collection in April 2014, and quantitative approach has been used as well. This study applied functional theory of attitudes to support this framework. Respondents consisted of 375 Muslim consumers’ in Malaysia.

Findings

The paper provides empirical insights about how religiosity moderates the relationship between ego-defensive function and consumer attitude toward advertising. Consumers with a high level of religiosity are more likely to respond less favorably toward the advertising, while consumers who have a low level of religiosity are more likely to respond more favorably toward the advertisement. In addition, it can be postulated that religiosity reduces negative effects of ego-defensive function.

Practical implications

The fact that religious groups are more organized, equipped and motivated to register their concern, demands better understanding of such groups by marketers. To avoid any controversies, or potential business loss, a better understanding of what could ignite their reaction seems to be an appropriate preventive strategy.

Originality/value

Only a few studies directly examined the influence of religion on marketing communication. The effects of religion on the advertising of controversial products remain largely unstudied to date. Therefore, this paper fills the gap in the research area.

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