Books by Mohd Allif Anwar Abu Bakar
Innovation in Education for Global Business, 2019
The innovation in education for global business is a collection of academic research articles fro... more The innovation in education for global business is a collection of academic research articles from the Asian International Conference on Engineering Education. The engineering education case studies from teachers, students and engineers in Asia are discussed in each articles where it will advanced the field of engineering education and promote the development of engineering education especially in practical innovative engineering and reform of teaching models.
Papers by Mohd Allif Anwar Abu Bakar
Asian Journal of Business and Accounting
Manuscript type: Research paper Research aims: This paper aims to scrutinise the association betw... more Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried individuals in East Malaysia. Partial Least Squares- SEM (PLS-SEM) was employed to analyse the data. Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance. Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoret...
Malaysian Journal of Business and Economics (MJBE)
The introductory accounting course is mostly covered at undergraduate level as one of the core co... more The introductory accounting course is mostly covered at undergraduate level as one of the core courses in many business degree programmes for both public and private institution in Malaysia. This research came to the attention of the researcher due to the student’s poor performance, repeats and pre-conceive accounting as difficult and unattainable. The aim of this paper is to examine the perception of non-accounting students in introductory accounting course among private institution. A study was carried out covering 244 students from 8 different private institution in Sabah. The study focused mainly on aspects of program structure, assessment and external factor. Our preliminary descriptive findings suggest that the criteria of program structure have no effect towards their perception of introductory accounting course. Meanwhile for the assessment factor, time allocated during final examination, assessment which need to be matched with the course outcome and marks allocated addre...
Journal of BIMP-EAGA Regional Development
Present students are future business and government leaders. As such, it is important to examine ... more Present students are future business and government leaders. As such, it is important to examine their knowledge and expectations regarding sustainable renewable energy. A questionnaire survey was carried involving a total of 207 students in accounting, business and economics fields in a Malaysian university. While a majority of the students answered correctly on questions related to renewable energy knowledge, there are those who did not. Accordingly, only 41.5% of respondents indicated their level of knowledge in renewable energy to be good or better. For expectations, most respondents agreed for countries to produce and utilise both renewable and non-- renewable sources of energy but a significant percentage (39%) disagreed on building nuclear plants. A majority of the students also indicated willingness to pay for clean energy and renewable energy at home. The results of this research can be used by stakeholders in improving students’ knowledge and exposure to renewable energy t...
Using the sample of 107 shariah-compliant and non shariah-compliant securities in Malaysia from J... more Using the sample of 107 shariah-compliant and non shariah-compliant securities in Malaysia from January 1990 to December 2011, we examine their performances by applying the performance measure of Jensen Alpha Index and Treynor Index. The sample period is divided into four segments of pre AFC (Asian Financial Crisis), during AFC, post AFC and Subprime Mortgage Crisis. Our results showed that the performance of shariah compliant securities tend to be indifferent with non shariah-compliant securities. However, the performance of both portfolios is significantly different between the four segments of pre AFC, during AFC, post AFC and Subprime Mortgage Crisis. One important portfolio implication from this study is that the market players are able to plan ahead in their investment and portfolio diversification especially during economic downturns.
FTMS College, Nov 1, 2019
International Journal of Humanities, Arts and Social Sciences, 2019
Procedia Economics and Finance, 2015
Asian Journal of Accounting and Governance, 2021
In this paper, we examine the relationship and links between the governance quality and tax compl... more In this paper, we examine the relationship and links between the governance quality and tax compliance behaviour across taxpayers in East Malaysia otherwise known as Borneo. The hypotheses were tested using structural equation modelling of partial least squares. Four proxies of governance quality were examined in the study, namely, Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Rule of Law (RL). Results indicate that only political stability and rule of law are found to significantly influence tax compliance behaviour positively, while the other two proxies of voice and accountability and government effectiveness showed otherwise with insignificant findings. The current finding suggests that the government should maintain stability in the political system and promote a stringent with the effective rule of law to encourage substantial participation in tax compliance behaviour.
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Books by Mohd Allif Anwar Abu Bakar
Papers by Mohd Allif Anwar Abu Bakar