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Article
Publication date: 23 July 2018

Roslinawati Roslan, Siti Munawirah Panjang, Norashikin Yusof and Masitah Shahrill

The purpose of this study is to analyze the use of feedback to students by a primary teacher teaching the science topic “Life Cycle” in a Year 5 bilingual Bruneian science…

Abstract

Purpose

The purpose of this study is to analyze the use of feedback to students by a primary teacher teaching the science topic “Life Cycle” in a Year 5 bilingual Bruneian science classroom.

Design/methodology/approach

This study used a discourse analysis of one primary science teacher’s use of feedback to his students when teaching the topic “Life Cycle.” The participant was a male primary science teacher who taught a Year 5 science class in one of the government schools in the Brunei-Muara district. Direct observations and video recordings of the teacher’s three consecutive lessons on the topic “Life Cycle” were collected. The transcripts were developed from the teacher–student interactions in the three lessons. The “Questioning-based Discourse” approach (Chin, 2006) was used to analyze the different types of feedback, and the students’ cognitive processes that emerged from the lesson transcripts. The frequencies of the feedback and students’ cognitive processes were calculated using percentages.

Findings

The findings from the three lesson observations indicate that the teacher’s feedback showed a range of strategies which consisted mostly of accepting students’ answers and feedback to elicit, to focus, to probe, to clarify and to extend, respectively. The findings also reveal that the cognitive processes of the students ranged from recalling, predicting, hypothesizing, evaluating and explaining. The analysis shows that the teacher only practiced low-level questioning and the feedback given to the students was mostly for accepting the students’ answers rather than challenging students’ ideas.

Practical implications

The findings reported in this study provide useful insights into the importance of teacher–student interactions in the teaching and learning of science. The “Questioning-based Discourse” analytical framework is worthwhile to analyze the science teacher’s talk and consequently to improve teachers” skills in giving feedback that fosters productive students’ responses.

Originality/value

This paper highlights the need for science teachers to analyze their classroom talk and it recommends how to give useful feedback to students to promote higher cognitive processes amongst students. Brunei has been described as a country where there is a linguistic divide determined by the quality of the school that a student attends (Deterding and Salbrina, 2013). Improving the quality of interaction between teacher and students in such circumstances is essential.

Details

On the Horizon, vol. 26 no. 2
Type: Research Article
ISSN: 1074-8121

Keywords

Abstract

Details

On the Horizon, vol. 26 no. 2
Type: Research Article
ISSN: 1074-8121

Article
Publication date: 12 August 2020

Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid

The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises…

1383

Abstract

Purpose

The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises (SMEs) in Malaysia. This study is intended to examine the relationships between certain company attributes, namely, company ownership structure, the size of company and the frequency of tax audits and how they relate to tax evasion practices amongst SMEs in Malaysia.

Design/methodology/approach

This paper examined 397 companies which have been audited by the Inland Revenue Board of Malaysia (IRBM) during the years 2016 and 2017. A research model was developed and the authors use ordinary least square regression analysis to examine the effect of three prominent independent variables, which are company ownership structure, the size of company and the frequency of tax audits on SMEs’ tax evasion practices in Malaysia.

Findings

The authors find that family ownership firms and company size have statistically significant positive relationship with tax evasion practices detected during tax audits. The results also show that the frequency of tax audits conducted positively affect the increase of tax evasion activities amongst SMEs in Malaysia.

Originality/value

To the best of the authors’ knowledge, this study could be the first in Malaysia that uses the actual audited data examining the fraudulent financial reporting cases amongst SMEs, and this could provide important insights to the IRBM to enable this tax authority to improve its policy-making decisions in relation to selecting the right companies for audits in the future and subsequently may assist its collection department in generating additional income for the nation.

Details

Journal of Financial Crime, vol. 28 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 23 September 2021

Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study…

Abstract

Purpose

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers.

Design/methodology/approach

The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation.

Findings

This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia.

Originality/value

This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.

Details

Accounting Research Journal, vol. 35 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 3 October 2016

Azhar Mohamad, Mohd Hasrol Zakaria and Zarinah Hamid

The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small…

3643

Abstract

Purpose

The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia.

Design/methodology/approach

In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia.

Findings

The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium).

Originality/value

This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.

Details

Journal of Financial Crime, vol. 23 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

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