Papers by Ahmad Saiful Azlin Puteh Salin, PhD, FCCA(UK), ASEAN CPA, CA (M)
International Journal of Law and Management
PurposeThe purpose of this study is to determine whether higher-learning institutions have suffic... more PurposeThe purpose of this study is to determine whether higher-learning institutions have sufficient internal controls to manage whistle-blowing or similar means when encountering repetitive complaints requiring similar corrective actions. This study attempts to classify complaints as per categories, criteria and components of the COSO framework using a checklist called self-assessment checklist of internal control kits so that complaint activities can be efficiently and effectively managed.Design/methodology/approachAs a case study, one public university in Malaysia was selected, and 740 complaints were examined over a four-year period. Two methods of data collection, namely, document analysis and interviews, were used.FindingsThis study found no internal controls established to oversee the complaints that were received. Hence, repetitive complaints were received for similar areas and functions over a period. The application of COSO framework on complaints and whistle-blowing acti...
International Journal of Academic Research in Business and Social Sciences, 2017
This research was conducted in order to investigate the effect of users' preferences on media con... more This research was conducted in order to investigate the effect of users' preferences on media contents and channels toward the sustainability of mass media as a business model. The aim of the study is to find out whether or not users prefer to access information via the Internet; to examine whether users prefer to use traditional, new, or social media; and to determine the relative influence of advertisement on traditional, new, or social media. This study is based on the primary data that were gathered from questionnaires distributed to 109 people in Klang Valley, Malaysia, which consist of three generations: Gen X, Gen Y, and Gen Z. The study showed that the majority of people still prefer to use traditional media channels. It also was found that advertisements in traditional media highly influence Gen X but not other generations. However, advertisements in new media influence all generations. In terms of obtaining information, Gen X prefers to obtain information from traditional media, while Gen Y and Gen Z prefer to obtain information from social media. All generations have similar behavior in which they are inclined to spend most of their time using social media compared with other forms of media.
Management and Accounting Review (MAR), 2017
This study aimed to identify the common issues frequently raised in the Auditor General’s reports... more This study aimed to identify the common issues frequently raised in the Auditor General’s reports and to investigate whether the levels of inefficiencies quoted in the Auditor General’s reports keep increasing or decreasing during the period of investigation. This study was based on the secondary data of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. This study found that not in compliance with procedures recorded the highest issues highlighted in the Auditor General’s report, followed by the procurement and asset management. In addition, all the issues showed a decreasing trend for both federal government and statutory bodies, indicated an improvement in the efficiencies of management and higher accountability have been demonstrated by the civil servants.
This study is intended to examine the levels of directors’ remuneration disclosure among public-l... more This study is intended to examine the levels of directors’ remuneration disclosure among public-listed companies in Malaysia. It further aims to examine the relationship among total directors’ remuneration, directors’ education level, size of external auditors, and proportion of managerial ownership and directors’ remuneration disclosure. The analysis is conducted based on three models, which are constructed from the Malaysian Code on Corporate Governance (Model 1), Global Practices (Model 2), and a combination of both Malaysian Code on Corporate Governance and Global Practices (Model 3). This study found that the size of external auditors had a positive significant relationship, while the proportion of managerial ownership had a negative significant relationship with the disclosure. This study contributes to the improvement of policymaking and body of knowledge by highlighting the relationship between the selected corporate governance characteristics and directors’ remuneration dis...
The objective of this study is to determine taxpayer’s perception on the tax filing system via in... more The objective of this study is to determine taxpayer’s perception on the tax filing system via internet, or well known as e-Filing. The samples were randomly selected from various taxpayers that walk in Inland Revenue Board Petaling Jaya Branch. Survey questionnaires were hand distributed with 44 taxpayers responded. The data collected were analyzed by using descriptive statistic. After 8 years of implementation, the respondents agreed that e-Filing is user friendly and easy to use. Based on the findings, majority of the taxpayers also have confidence and used e-Filing to file their tax return form, indicating taxpayers have a good perception toward e-Filing. However, they are concerned on the safety and security of the system and the efficiency of the server to operate particularly during the peak period.
International Journal of Business and Society, 2017
1.INTRODUCTIONIn recent years, public and business communities have been surprised by the exposur... more 1.INTRODUCTIONIn recent years, public and business communities have been surprised by the exposure of many corporate scandals and accounting fraud committed by company managers. This has disappointed many stakeholders, as, after the financial crisis in 1997, many efforts have been initiated and implemented to strengthen the business control and company conduct (Salin et al., 2011). It was acknowledged that one of the most important lessons learned from the financial crisis of 1997 is that weak corporate governance practices, such as too much power given to a single person in managing the company, weak internal control, and poor ethical work of directors have contributed to a company's failure and poor performance (Rahim et al., 2017; Ahmad et al., 2016; Zakaria et al., 2016; Omar et al., 2016; Asmuni et al., 2015; Salin et al., 2015; Hamid et al., 2011).Realising this, market players around the world, including watchdog agencies and regulatory bodies, have embarked on a total ov...
Tax education has always been one of central focus to the tax authority in Malaysia. It reflects ... more Tax education has always been one of central focus to the tax authority in Malaysia. It reflects the commitment of the agency to educate taxpayer in every possible ways. The objective of this study is to determine whether tax education program tax implemented by the tax authority doeseffect the compliance among the taxpayers. The sample was randomly selected from population with 60 responses. It was found that taxpayers really used the information on tax education wisely. Although it still need some improvement, it is still the best practise to encourage morepeople to know and learn about tax. It also shows that the taxpayers have a good perception toward tax education programmed. For future research, this study suggests the positive perception towards tax education programmed of the taxpayer need to be enhanced to give thetaxpayers more exposure on tax education programme. Keywords: tax education, tax compliance, self-assessment system (SAS), Malaysia
The purpose of this research was to identify the risks factors associated with the operation of a... more The purpose of this research was to identify the risks factors associated with the operation of a resort and the risk management techniques used to reduce the risks. One resort was selected as the case study and document analysis and observation were used as data collection methods. This study found that the risks can be managed through the right combination of risk management techniques. Despite weak monitoring activities, incomplete operating procedures, and inferior attitude by the workforce seems to impact the management of the resort, fast and intelligent response may be able to overcome the situation and prevent the worst possible outcomes.
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The current research intended to explore whether the religiosity play any critical role in influe... more The current research intended to explore whether the religiosity play any critical role in influencing the work ethic of the employee. A lot of research that conducted in the area of the work ethic finds that there is a relationship between religiosity and work ethic. Zhu (2009) for example find that Confucian ethics are emphasis by Chine marketing managers while Parbooteah et al. (2009) finds that the cognitive, affective and the behavioural component of religion are negatively related to unethical practices. However, many of this research conducted are concentrated on the non-Islamic belief such as Confucius and Christianity while Islamic belief is widely missing in literature. Therefore, the current interested to examine the influence of Islamic work ethics among the employees of the bank. This study will review the fundamentals and the pillars of Islamic work ethic and investigates the empirical studies conducted on the banks in Malaysia. This research will extend the previous s...
Management and Accounting Review (MAR), 2017
There are four main objectives of this study. First, to examine the level of CSR practice in sele... more There are four main objectives of this study. First, to examine the level of CSR practice in selected Malaysian small and medium enterprises (SMEs). Second, to determine the motivation of implementing CSR practices. Third, to determine the barriers on the implementation of CSR practices. Finally, to examine the attitude of twenty selected Malaysian SMEs owners towards CSR practice. This study employed a mixed method in data collection and analysis via survey questionnaires to the selected SMEs and archival analysis by examining the financial reports of those SMEs. This study found that SMEs is still lag behind in implementing CSR practices. Although they understand the benefits such as enhancing company’s reputation and promote brand name, limited fund available and proper training required prevent them to implement effective CSR practices. This study also found that the SMEs’ owners have a positive attitude on CSR practices.
Journal of Islamic Accounting and Business Research, 2020
Purpose This paper aims to examine the extent of the Shari’a corporate governance disclosure in t... more Purpose This paper aims to examine the extent of the Shari’a corporate governance disclosure in the annual report of Islamic financial institutions (IFIs) in Malaysia to determine the significant differences in this disclosure between the local and foreign-owned IFIs, small and large size IFIs and IFIs belong to Islamic and conventional holding companies. Design/methodology/approach All 16 IFIs in Malaysia were selected to analyse the extent of disclosure in their annual reports on issues related to Shari’a corporate governance. For this purpose, an index of Shari’a corporate governance disclosure for IFIs was created based on adapting Sulaiman et al. (2015). The index consists of 127 items classified into 14 dimensions. The scoring of the disclosed items is binary, where a score of “1” if disclosed and “0” if it was not disclosed in the annual report. Findings The result shows no significant differences in the Shari’a corporate governance disclosure between the local and foreign-ow...
Journal of Financial Crime, 2019
Purpose The purpose of this study is to examine the relationship between board ethical commitment... more Purpose The purpose of this study is to examine the relationship between board ethical commitment and the performance of the company. When directors embed ethics in discharging their duty, it will prohibit frauds, unnecessary actions and decisions that are detrimental to the company. Design/methodology/approach This study collected data for two years i.e. 2013 and 2014 from the annual report of the biggest 500 companies by market capitalisation as of 31 December 2013 listed under Bursa Malaysia stock exchange. Board ethical commitment is measured based on the Malaysian Code of Corporate Governance (MCCG) and various international best practices while corporate performance is measured based on return on equity, return on assets, net profit margin, market to book value and TobinQ. Findings This study found that ethical commitment by the board has a significant positive relationship with corporate performance. The findings are robust to the alternative performance measurements and lagg...
Journal of Money Laundering Control, 2018
Purpose The purpose of this paper is to examine the problems that are related to the witness and ... more Purpose The purpose of this paper is to examine the problems that are related to the witness and acquisition of evidence during the commercial crime investigation. Design/methodology/approach Data for this research were collected primarily from the semi-structured interview session conducted with ten investigation officers from the regulatory and enforcement bodies in Malaysia. Findings The late response from witnesses and third parties will prolong the completion period of investigation. The problem of long completion period arises in a process of investigation, particularly on the cooperation of the witnesses in attending the recording statement session and providing the evidences as well as other party who are required to provide relevant information. Although there are sufficient provisions of law that allow investigation officers to acquire evidences from witnesses and third parties, there is no time limit for third parties to respond to the enquiries from the investigation off...
International Journal of Business and Society, 2017
A lot of previous study on directors’ remuneration unable to find conclusive evidence of what are... more A lot of previous study on directors’ remuneration unable to find conclusive evidence of what are the determinants of directors’ remuneration. Beside, many studies also fail to documented evidence on the relationship between directors’ remuneration with corporate performance. Due to this, this study tries to examine the determinants of directors’ remuneration from the human capital perspectives. Age, tenure and qualification were selected to test whether these factors contribute to the level of remuneration paid to the directors. Based on Malaysian listed companies, an ordinary least square regression analysis was employed to determine the predicted relationship. It was found that only age and tenure have significant positive relationship with total remuneration. This implicates that human capital elements do contribute to the amount of remuneration paid to the top executive of the company. This outcome also implies that the company may pay their directors based on the individual ch...
Journal of Financial Crime, 2019
Purpose The purpose of this paper is to examine the relationship between corporate governance and... more Purpose The purpose of this paper is to examine the relationship between corporate governance and company performance and how a board’s ethical commitment can influence this relationship. Prior studies documented mixed evidence on the corporate governance and corporate performance relationship, which can be due to the influence of a board’s ethical commitment and will shape the corporate governance mechanism in the company and, in turn, influence performance. Design/methodology/approach This study collected data for two years, i.e. 2013 and 2014, from the biggest 500 Malaysian companies listed in the stock exchange. Corporate governance is measured based on the requirements of the Malaysian Code of Corporate Governance (MCCG), while a board’s ethical commitment is measured based on the MCCG and various international best practices. Corporate performance is measured based on return on equity, return on assets, net profit margin, market-to-book value and TobinQ. Findings A board’s eth...
International Journal of Public Sector Performance Management, 2018
This study aimed to identify the common issues frequently raised in the Malaysian Auditor General... more This study aimed to identify the common issues frequently raised in the Malaysian Auditor General's reports, its particulars or descriptions and to investigate whether the levels of inefficiencies quoted in the Auditor General's reports keep increasing or decreasing in the period of this study. This study was based on secondary data and was supported with the feedback report received from the ministries, departments, state governments, government agencies and bodies in Malaysia, and also through Malaysian National Audit Department website in the section of auditor general's report for statutory bodies and federal government. This study found that the wastage in resources is the most critical issues faced by the government. It represents one-third or 36% from all of the issues examined in the Auditor General Report for the period of 2011 to 2013. Accordingly, this issue was also the highest issue commented in both statutory bodies and federal government. The other issues highlighted by the auditor general include poor job quality, unreasonable delay in job completion, improper payment, and unreasonable project price.
Information & Computer Security, 2018
Purpose The purpose of this study is to examine whether policies and procedures, one of the funda... more Purpose The purpose of this study is to examine whether policies and procedures, one of the fundamental elements in the internal control environment, are adequate and effective in preventing fraud and unethical practices committed by employees of a company. In addition, this study attempts to assess the awareness and understanding of employees on the existence of relevant company policies and standard operating procedures for internal fraud and misconduct deterrence. Design/methodology/approach Five cases from one Malaysian telecommunication company were randomly selected as a case study. Content analyses were conducted on actual cases of internal fraud and wrongdoings that were investigated and the enforcement that was discharged by the company. Findings This study found that the company has sufficient policies and standard operating procedures to curb internal fraud and wrongdoing. However, they are ineffective and malfunction when responsible personnel violate or override the pol...
International Journal of Law and Management, 2018
PurposeThe purposes of this study are to examine the standard operating procedure (SOP) on invent... more PurposeThe purposes of this study are to examine the standard operating procedure (SOP) on inventory management practices, identify any weaknesses in inventory management and examine its impact on the performance of the company. Inventory management is important because it ensures smooth production and prevents loss of sales because of stockout and/or customer dissatisfaction.Design/methodology/approachThis study selects one manufacturing company as a case study and uses the mixed data collection method of document analysis and observation. The research analysis was conducted by using COSO Internal Control – Integrated Frame work 2013 as guidance.FindingsIt is revealed that a company practices risky inventory management in keeping stock, as it relies heavily on third-party warehousing services beyond the control of the company. This study also reveals that the SOPs are too general and lack specificity. However, poor inventory management has a modest influence on the financial perfor...
Journal of Financial Crime, 2016
Purpose The purpose of this study is to examine the type of internal control weaknesses and its i... more Purpose The purpose of this study is to examine the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in empirical research. Design/methodology/approach A case study approach was taken to investigate and analyse the fraud incidents to the deepest understanding. A mixed method of data collection, specifically document analysis and interviews, was used. Findings The study found that internal control weaknesses can be major contributing factors for fraud to be committed. Poor supervision and improper documentation process provide opportunity to misappropriate the assets, worst off if it includes several people that cooperate to conduct those illegal malpractices. Research limitations/implications The results provide further confirmation of the fraud triangle theory on the causes of the fraud, i.e. opportunity because of weak internal control. It also validates with many prior studies conducted by global pr...
Asian Review of Accounting, 2016
Purpose The purpose of this paper is to conduct an investigation into the relationship between a ... more Purpose The purpose of this paper is to conduct an investigation into the relationship between a firm’s corporate governance mechanisms (audit committee composition and operation, block shareholder, CEO duality, financial state, ownership dominance, political connection, share price, and family control) and auditor quality selection in Malaysia, for periods before and after the introduction of Malaysian Code of Corporate Governance in 2007 (MCCG 2007). Design/methodology/approach 300 companies listed on the Malaysian Stock Exchange from 2006 to 2008 were selected. A Binary regression method was used to analyse the data collected from both annual reports and financial databases. Findings The study has found that in general, MCCG 2007 influenced auditor selection through restructuring of corporate governance tools, such as audit committees and internal audit functions. Research limitations/implications Results have provided evidence that the restructuring of corporate governance may c...
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Papers by Ahmad Saiful Azlin Puteh Salin, PhD, FCCA(UK), ASEAN CPA, CA (M)