Subjects -> BUSINESS AND ECONOMICS (Total: 3841 journals)
    - ACCOUNTING (145 journals)
    - BANKING AND FINANCE (329 journals)
    - BUSINESS AND ECONOMICS (1411 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (232 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (255 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (66 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (634 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

BUSINESS AND ECONOMICS (1411 journals)                  1 2 3 4 5 6 7 8 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
360 : Revista de Ciencias de la Gestión     Open Access   (Followers: 14)
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 14)
Abacus     Hybrid Journal   (Followers: 21)
Accounting Forum     Hybrid Journal   (Followers: 33)
Acta Amazonica     Open Access   (Followers: 7)
Acta Commercii     Open Access   (Followers: 5)
Acta Marisiensis : Seria Oeconomica     Open Access   (Followers: 1)
Acta Oeconomica     Full-text available via subscription   (Followers: 4)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 11)
Acta Universitatis Danubius. Œconomica     Open Access   (Followers: 4)
Acta Universitatis Lodziensis : Folia Geographica Socio-Oeconomica     Open Access   (Followers: 2)
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 5)
AD-minister     Open Access   (Followers: 5)
Adam Academy : Journal of Social Sciences / Adam Akademi : Sosyal Bilimler Dergisi     Open Access   (Followers: 6)
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan     Open Access   (Followers: 1)
Admisi dan Bisnis     Open Access   (Followers: 1)
ADR Bulletin     Open Access   (Followers: 10)
Advanced Sustainable Systems     Hybrid Journal   (Followers: 7)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 35)
Advances in Economics and Business     Open Access   (Followers: 27)
Africa Journal of Management     Hybrid Journal   (Followers: 3)
African Affairs     Hybrid Journal   (Followers: 78)
African Business     Full-text available via subscription   (Followers: 6)
African Development Review     Hybrid Journal   (Followers: 46)
African Journal of Business Ethics     Open Access   (Followers: 8)
African Review of Economics and Finance     Open Access   (Followers: 8)
Afro Eurasian Studies     Open Access   (Followers: 2)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
Agronomy     Open Access   (Followers: 18)
Akademik Yaklaşımlar Dergisi     Open Access   (Followers: 1)
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 8)
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 3)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 11)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 280)
American Enterprise Institute     Free   (Followers: 3)
American Journal of Business     Hybrid Journal   (Followers: 23)
American Journal of Business and Management     Open Access   (Followers: 73)
American Journal of Business Education     Open Access   (Followers: 17)
American Journal of Economics and Business Administration     Open Access   (Followers: 40)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 45)
American Journal of Evaluation     Hybrid Journal   (Followers: 18)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
American Journal of Health Economics     Full-text available via subscription   (Followers: 22)
American Journal of Industrial and Business Management     Open Access   (Followers: 31)
American Journal of Medical Quality     Hybrid Journal   (Followers: 13)
American Law and Economics Review     Hybrid Journal   (Followers: 33)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 4)
Ankara University SBF Journal     Open Access   (Followers: 1)
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 2)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 37)
Annals of Operations Research     Hybrid Journal   (Followers: 12)
Annual Review of Economics     Full-text available via subscription   (Followers: 52)
Anuario Facultad de Ciencias Económicas y Empresariales     Open Access   (Followers: 2)
Applied Developmental Science     Hybrid Journal   (Followers: 4)
Applied Economics     Hybrid Journal   (Followers: 61)
Applied Economics Letters     Hybrid Journal   (Followers: 35)
Applied Financial Economics     Hybrid Journal   (Followers: 29)
Applied Mathematical Finance     Hybrid Journal   (Followers: 9)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 7)
Apuntes Universitarios     Open Access   (Followers: 1)
Arab Economic and Business Journal     Open Access   (Followers: 7)
Archives of Business Research     Open Access   (Followers: 12)
Arena Journal     Full-text available via subscription  
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 4)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 7)
Asia Pacific Business Review     Hybrid Journal   (Followers: 9)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 330)
Asia Pacific Journal of Innovation and Entrepreneurship     Open Access   (Followers: 3)
Asia Pacific Viewpoint     Hybrid Journal   (Followers: 5)
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 6)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asia-Pacific Journal of Rural Development     Hybrid Journal   (Followers: 2)
Asia-Pacific Management and Business Application     Open Access   (Followers: 3)
Asian Business Review     Open Access   (Followers: 5)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 16)
Asian Economic Journal     Hybrid Journal   (Followers: 10)
Asian Economic Papers     Hybrid Journal   (Followers: 8)
Asian Economic Policy Review     Hybrid Journal   (Followers: 7)
Asian Journal of Accounting and Governance     Open Access   (Followers: 5)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 13)
Asian Journal of Economics, Business and Accounting     Open Access   (Followers: 2)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 9)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 4)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 7)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 9)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
ATA Journal of Legal Tax Research     Hybrid Journal   (Followers: 7)
Atlantic Economic Journal     Hybrid Journal   (Followers: 13)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 9)
Australian Economic Review     Hybrid Journal   (Followers: 4)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 9)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 2)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 6)
Banks in Insurance Report     Hybrid Journal   (Followers: 1)
BBR - Brazilian Business Review     Open Access   (Followers: 5)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 9)
Benefit : Jurnal Manajemen dan Bisnis     Open Access   (Followers: 1)
Berkeley Business Law Journal     Free   (Followers: 13)
Beta : Scandinavian Journal of Business Research     Full-text available via subscription  
Bio-based and Applied Economics     Open Access   (Followers: 2)
Biodegradation     Hybrid Journal   (Followers: 2)
Biology Direct     Open Access   (Followers: 10)
BizInfo (Blace) Journal of Economics, Management and Informatics     Open Access   (Followers: 1)
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Boletim Técnico do Senac     Open Access  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 3)
Brazilian Business Review     Open Access  
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 7)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 47)
Brookings Papers on Economic Activity     Open Access   (Followers: 72)
Brookings Trade Forum     Full-text available via subscription   (Followers: 4)
BRQ Business Research Quarterly     Open Access   (Followers: 3)
BU Academic Review     Open Access  
Bulletin of Economic Research     Hybrid Journal   (Followers: 20)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 4)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 4)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 35)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 6)
Business & Society     Hybrid Journal   (Followers: 15)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 13)
Business and Management Horizons     Open Access   (Followers: 15)
Business and Management Research     Open Access   (Followers: 24)
Business and Management Studies     Open Access   (Followers: 20)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 9)
Business and Society Review     Hybrid Journal   (Followers: 6)
Business Economics     Hybrid Journal   (Followers: 16)
Business Ethics Quarterly     Full-text available via subscription   (Followers: 20)
Business Ethics: A European Review     Hybrid Journal   (Followers: 21)
Business Horizons     Hybrid Journal   (Followers: 12)
Business Information Review     Hybrid Journal   (Followers: 17)
Business Management Analysis Journal     Open Access   (Followers: 4)
Business Management and Strategy     Open Access   (Followers: 51)
Business Research     Open Access   (Followers: 4)
Business Review Journal     Open Access   (Followers: 1)
Business Strategy and Development     Hybrid Journal   (Followers: 2)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Business Strategy Review     Hybrid Journal   (Followers: 16)
Business Strategy Series     Hybrid Journal   (Followers: 8)
Business Systems & Economics     Open Access   (Followers: 2)
Business, Economics and Management Research Journal : BEMAREJ     Open Access   (Followers: 7)
Business, Management and Education     Open Access   (Followers: 22)
Business: Theory and Practice     Open Access   (Followers: 1)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 81)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 13)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 44)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 3)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 27)
Case Studies in Business and Management     Open Access   (Followers: 15)
CBU International Conference Proceedings     Open Access   (Followers: 2)
Central European Business Review     Open Access   (Followers: 2)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 3)
CESifo Economic Studies     Hybrid Journal   (Followers: 24)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 6)
Chandrakasem Rajabhat University Journal of Graduate School     Open Access  
China & World Economy     Hybrid Journal   (Followers: 21)
China : An International Journal     Full-text available via subscription   (Followers: 22)
China Economic Journal : The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 16)
China Economic Review     Hybrid Journal   (Followers: 16)
China Finance Review International     Hybrid Journal   (Followers: 7)
China perspectives     Open Access   (Followers: 15)
Chinese Economy     Full-text available via subscription   (Followers: 4)
Chinese Journal of Population, Resources and Environment     Open Access  
Chinese Journal of Social Science and Management     Open Access  
Christian University of Thailand Journal     Open Access  
Chulalongkorn Business Review     Open Access  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
Ciencia, Economía y Negocios     Open Access   (Followers: 1)
Circular Economy and Sustainability     Hybrid Journal   (Followers: 5)
Climate and Energy     Full-text available via subscription   (Followers: 7)
CLIO América     Open Access   (Followers: 2)
Cliometrica     Hybrid Journal   (Followers: 5)
Colombo Business Journal     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 31)
Compendium : Cuadernos de Economía y Administración     Open Access   (Followers: 2)
Compensation & Benefits Review     Hybrid Journal   (Followers: 8)
Competition & Change     Hybrid Journal   (Followers: 12)
Competitive Intelligence Review     Hybrid Journal   (Followers: 3)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 5)
Computational Economics     Hybrid Journal   (Followers: 11)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 9)
Computer Law & Security Review     Hybrid Journal   (Followers: 25)
Computers & Operations Research     Hybrid Journal   (Followers: 15)
Consilience : The Journal of Sustainable Development     Open Access   (Followers: 3)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 17)
Consumer Behavior Studies Journal     Open Access   (Followers: 1)
Consumer Psychology Review     Hybrid Journal   (Followers: 2)
Contemporary Wales     Full-text available via subscription   (Followers: 1)
Contextus - Revista Contemporânea de Economia e Gestão     Open Access   (Followers: 1)
Continuity & Resilience Review     Hybrid Journal   (Followers: 3)

        1 2 3 4 5 6 7 8 | Last

Similar Journals
Journal Cover
Asian Journal of Accounting and Governance
Number of Followers: 5  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2180-3838
Published by Universiti Kebangsaan Malaysia Homepage  [21 journals]
  • The Mediating Effect of Power and Trust in the Relationship Between
           Procedural Justice and Tax Compliance

    • Authors: Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli
      Abstract: Various factors that have been identified by researchers in Malaysia which may influence tax compliance behavior for example tax complexity; compliance costs; penalties; and tax knowledge. Yet, it is still unable to provide a solution to minimize tax non-compliance. Thus, this research identifies other factors, if any and their effect on Malaysian tax compliance behavior. The factors are procedural justice, trust and power. As far as known, no study in Malaysia examines the effect of these factors on tax compliance in a single study. Studies conducted outside Malaysia have found that procedural justice has a significant and positive relationship with tax compliance. In addition, there are also studies which described that procedural justice has the relationship with trust and legitimate power. Therefore, the objective of this study is to examine the relationship between procedural justice and compliance with the existing of trust and power as mediator. Structural Equation Model (SEM) is used to analyze the data that has been collected from 241 respondents. The findings suggest that procedural justice and trust have a positive relationship with tax compliance. Moreover, the bootstrapping approach found that trust could be a mediator in the relationship between procedural justice and tax compliance. In contrast, neither legitimate power nor coercive power could influence tax compliance and mediate the relationship between procedural justice and tax compliance
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • The Efficiency of Corporate Governance on Capital Structure: An Empirical
           Study from Listed Manufacturing Firms in Bangladesh

    • Authors: Mohammad Rajon Meah
      Abstract: The corporate governance factors are highly focused on the era of universal financial crisis and economic downturn led by risks mostly from weak capital structure. Corporate governance helps to assess insights about capital structure. Therefore, the present study intends to examine the efficiency of corporate governance on firm’s capital structure by using the data from DSE listed 40 manufacturing firms covering the period of 2013-2017. The empirical results from Pooled OLS regressions intimate that larger board size, larger audit committee size and higher percentage of foreign ownership help a firm to be less levered but higher percentage of director ownership and audit committee independence put the firms to be more levered thus to be more risky. The non-monitoring role of female directors on board is also documented in the results. The study recommends to limit the shares held by the directors to a certain level and to reassess the role of female directors and independent audit committee members in the context of Bangladesh along with active enforcement.  
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Tadbir Urus Baik dan Peranan Amalan Perakaunan Pengurusan: Tinjauan di
           Organisasi Pelancongan Negara

    • Authors: Siti Zurina Aziz, Amizawati Mohd Amir, Sofiah Md Auzair
      Abstract: Setiap organisasi berfungsi dalam suatu rangka tadbir urus. Sebahagian daripada rangka kerja ini ditentukan oleh faktor luaran, namun beberapa aspek tadbir urus juga ditentukan oleh keperluan sistem yang berkesan untuk menguruskan aspek-aspek dalaman organisasi. Oleh itu, objektif kajian ini adalah untuk mengekplorasi mengenai prinsip tadbir urus baik di organisasi pelancongan negara (OPN), sebuah badan berkanun yang menjadi penaraju sektor pelancongan negara. Kajian ini turut melihat perkaitan antara  amalan perakaunan pengurusan dengan tadbir urus baik. Data untuk kajian diperolehi menerusi soal selidik yang dihantar kepada 70 buah pusat tanggungjawab (PTJ) yang mempunyai pengurusan dan kawalan sumber. Kadar respon adalah sebanyak 90% atau sebanyak 63 soal selidik telah diisi dan dikembalikan. Hasil kajian menunjukkan bahawa faktor penglibatan, pematuhan undang-undang, ketelusan, responsif, berorientasi kesepakatan, ekuiti, kecekapan dan keberkesanan, akauntabiliti dan visi strategik diterima dan dipersetujui sebagai aspek tadbir urus baik dan amalannya telah meningkat secara signifikan disebabkan keberkesanan penggunaan amalan perakaunan pengurusan. Ini menunjukkan bahawa amalan perakaunan pengurusan memainkan peranan yang penting dalam meningkatkan tadbir urus baik. Kajian ini memberi sumbangan dari segi mempromosikan pencapaian tadbir urus baik bagi mengembalikan keyakinan masyarakat terhadap sistem pentadbiran dan pengurusan sumber terutamanya Badan-badan Berkanun Persekutuan (BBBP). Seterusnya penemuan  ini diharap dapat menyumbang kepada memperkasakan penggunaan amalan perakaunan pengurusan bagi mencapai satu kombinasi tadbir urus baik dalam sistem pentadbiran awam. 
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Auditor Demographic Factors and Dimensions of Auditors’ Skepticism
           in Jordan

    • Authors: Sayed Alwee Hussnie Sayed Hussin, Norman Mohd Saleh, Ahnaf Ali Al-smady
      Abstract: The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan.  Different from the majority prior studies on auditor skepticism, this study investigates auditors’ demographical factors that influence the level of skepticism dimensions. This study uses a survey approach on auditors in Jordan and received one hundred and twelve responses. Regression analysis was used to find relationships between demographic factors and skepticism dimensions. The result confirms that those who have experience with fraud is positively related to skepticism dimensions. The result could be driven by specific Jordanian context, such as business environment, business culture and political issues. Furthermore, the study is limited to Jordanian context. We cannot confirm the ineffectiveness of training in improving the dimensions of auditor skepticism because examination on training materials is not made and beyond the scope of this study.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Non-Financial Human Capital Disclosure and Share Price

    • Authors: Mohamat Sabri Hassan, Marsita Mustafa, Mara Ridhuan Che Abdul Rahman
      Abstract: The aim of this study is to examine the relationship between disclosure of non-financial human capital information (HCD) and share price of the top 100 companies listed on Bursa Malaysia from financial years 2010 to 2013. Human capital (HC) is considered a valuable asset in a knowledge-based economy. The knowledge and skills possessed by individuals are regarded as a key source of competitive advantage and value creator to companies. Prior research acknowledges the importance of HC information to investors, who may have to rely on disclosures in annual reports when evaluating a company’s future direction, potential, value and prospects. However, companies only disclose limited information on this ‘asset’. In this study, HCD is viewed from the perspective of signalling and efficient capital market theories. Following previous studies, we incorporate HC information and its two components, namely, HC information related to directors and employees, into the Ohlson model. Our study reveals an increasing trend of HCD, and the disclosure is value relevant. Further analysis of the HC information component reveals that both HC information (HC related to directors and employees) are value relevant. These findings are in line with the argument that Malaysian financial analysts and fund managers regard information related to the company’s management and key corporate decision makers as important in investment decision making. The findings of this study are relevant to accounting standard setters in determining the types of HC that should be disclosed in the annual reports because this information can create value for companies. Managers should also pay attention to HC information because such information is value relevant to stakeholders.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Does Political Connection Moderate Women Directors’ Effect on CSR
           Disclosure' Evidence from Malaysia

    • Authors: Intan Maiza Abd Rahman, Nurul Nazlia Jamil, Ku Nor Izah Ku Ismail
      Abstract: The objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and corporate social responsibility (CSR) disclosure. This paper gathered information from companies’ annual reports for the year 2013. From a sample of 300 non-financial companies listed on Bursa Malaysia, this paper found that government ownership positively moderates women directors’ effect on CSR disclosure, while politicians on boards negatively moderate the effect. Results of this study add to the literature on factors influencing women directors in their process of making decisions from the view of a developing country. As different variables of political connections affect CSR disclosure differently, companies may decide the most suitable situations to adapt to ensure the companies can perform at its best. The findings may further alert policy makers to establish special provision of the appointment on board of directors with political interest.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Fraud Prevention Strategies: The Perception of Saudi Arabian Banks
           Employees

    • Authors: Tahani Ali Hakami, Mohd Mohid Rahmat
      Abstract: The main objective of the study is to examine the perceptions of employees of banks operating in Saudi Arabia on the effectiveness of fraud prevention. A total of 150 questionnaires are distributed among employees of 12 Saudi banks with a response rate of 53.3 %. These fraud prevention strategies are classified using Cressey’s fraud triangle which consists of pressure, rationalization and opportunity. The research engaged quantitative research method using questionnaire. The findings indicate that all strategies are perceived to be highly effective with strategies under the opportunity category turned out to be the most effective. However, when detailed analyses of the practices are compared across selected characteristics, various perceptions are revealed.  Positive employee recognition, ethics training, imposing penalty, fraud auditing, and disciplinary action are perceived differently between male and female employees.  Female employees perceive these fraud prevention policies and strategies as more effective than male employees. On the other hand, the  differences in perception is found to be insignificant for working experience, qualifications, accounting experience, age group, job titles, and departments.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Text Analytics Approach to Examining Corporate Social Responsibility

    • Authors: Nurul Asyikeen Binte Azhar, Gary Pan, Seow Poh Sun, Andrew Koh, Wan Ying Tay
      Abstract: This research article explores a text analytics approach to assess corporate social responsibility prominence of 554 Singapore listed firms through content analysis of news. Instead of relying on publications by the respective firms, third party news coverage is used to decrease potential biasedness through over reporting. A dataset of news articles is crawled based on the respective firm’s financial years of 2015 and 2016 and their content are parsed to search for content related to corporate social responsibility. Graph theory is then used to demonstrate the collaborative network of listed firms for corporate social responsibility activities. The results highlight a more automated and scalable means to assess prominence of corporate social responsibility as well as potential “influencers” within the corporate landscape.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Islamic Leadership and Transparency Practices in Takaful Organization

    • Authors: Raja Rizal Iskandar Raja Hisham, Mohd Rizal Palil, Wan Aishah Wan Mohd Nowalid, Muhamad Rahimi Ramli
      Abstract: Takaful industry is faced with the issue of ineffective governance practices although it continues to excel financially at a rapid growth rate. Previous studies have started to address the importance of leadership to improve the level of transparency practices in Takaful organizations. However, little is made known on how the role of Islamic leadership would fit into the equation. Hence, the current study aims to examine the relationship between Islamic leadership and transparency. From the literature, Islamic leadership was grounded by the servant leadership approach which consists of five domains, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. A self-administered questionnaire was employed to collect the data from employees of licensed Takaful operators in Malaysia. 208 usable data were analyzed using SmartPLS software to test the hypotheses of the study. The findings revealed that altruistic calling and persuasive mapping were significant factors influencing transparency, and the other three variables have no significant effect towards transparency. Emotional healing was found to be the most underperforming factor that needs to be further improved by managers. In addition, this study provides discussion, implications, limitation, and suggestion for future study.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Perhubungan di Antara Komunikasi Tentang Ganjaran Berasaskan Prestasi,
           Keadilan Interaksi dan Komitmen Organisasi

    • Authors: Mohd Ridwan Abd Razak, Azman Ismail, Enah Ali, Azmawaty Mohomad Nor
      Abstract: Tujuan kajian ini dijalankan adalah untuk menilai peranan keadilan interaksi sebagai pemboleh ubah pengantara dalam perhubungan di antara komunikasi tentang ganjaran berasaskan prestasi dan komitmen organisasi. Kaedah kaji selidik telah digunakan untuk mengumpul data daripada 310 pekerja di organisasi perkhidmatan pos dan kurir terbesar di Semenanjung Malaysia. Partial Least Square Structural Equation Modelling (PLS-SEM) telah digunakan dalam menganalisis data. Keputusan kajian menunjukkan dua dapatan penting: pertama, perhubungan di antara komunikasi terbuka, keadilan interaksi dan komitmen organisasi adalah signifikan. Kedua, perhubungan di antara komunikasi berahsia, keadilan interaksi dan komitmen organisasi adalah signifikan. Dapatan kajian ini telah mengesahkan bahawa kesan komunikasi tentang ganjaran berasaskan prestasi ke atas komitmen organisasi adalah dipengaruhi secara tidak langsung oleh keadilan interaksi. Dapatan kajian ini juga dapat memberi gambaran yang lebih jelas kepada para pengurus bahawa komunikasi tentang pengurusan ganjaran berasaskan prestasi adalah strategi yang sangat penting perlu digunakan untuk meningkatkan komitmen pekerja terhadap organisasi. Seterusnya, kajian ini menghuraikan perbincangan, implikasi dan kesimpulan.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Faktor-Faktor Mempengaruhi Tempoh Penyelesaian Kes Siasatan Cukai di
           Malaysia: Perspektif Pegawai Pengurusan Atasan LHDNM

    • Authors: Helmy Mohd Daud, Rosiati Ramli, Romlah Jaffar, Mohd Mohid Rahmat
      Abstract: Siasatan cukai adalah tindakan penguatkuasaan bagi mengutip cukai kebelakangan daripada aktiviti pengelakan dan pelarian cukai. Oleh itu penyelesaian sesuatu kes siasatan cukai amat penting dalam memastikan hasil cukai sebenar yang sepatutnya dikutip. Bagaimanapun, kajian lepas mendapati majoriti kes siasatan cukai melibatkan tempoh penyelesaian yang lebih lama daripada yang disarankan dan mengakibatkan kelewatan dalam kutipan cukai kebelakangan. Justeru kajian ini bertujuan untuk mengenalpasti faktor-faktor yang menyumbang kepada tempoh penyelesaian kes siasatan cukai. Kajian ini telah memilih untuk menemubual empat pegawai atasan Lembaga Hasil Dalam Negeri Malaysia (LHDNM) menggunakan kaedah temu bual separa struktur bagi mendapat penjelasan yang baik. Hasil menunjukkan empat faktor yang mempengaruhi tempoh penyelesian kes siasatan cukai iaitu kecekapan pegawai LHDNM, strategi penguatkuasaan, penalti cukai, dan teknik siasatan.  Hasil kajian juga mendapati bahawa faktor undang-undang cukai tidak mempengaruhi tempoh penyelesaian kes siasatan cukai. Berdasarkan pemerhatian kajian lepas, kajian ini merupakan yang pertama di Malaysia yang menggunakan responden dari kalangan pembuat dasar dan polisi siasatan cukai. Hasil kajian ini dapat membantu orang ramai khususnya pembayar cukai untuk memahami mengapa siasatan cukai mengambil masa yang lama untuk diselesaikan.   
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Value of CEO Succession Policy on CEO Transition

    • Authors: Shubasini Sivapregasam, Aslam Izah Selamat, Norhuda Abdul Rahim, Junaina Muhammad
      Abstract: Chief Executive Officer (CEO) transition is a continuous process of change in leadership involving removal of existing CEO and replacement of new CEO. Ideally, CEO transition occurs based upon the CEO Succession Policy developed by the Board of Directors. The CEO succession plan and policy is important because it reduces the impact of a CEO's sudden removal on the firm. In recent time, there is an immense increase in CEO transition recorded among emerging economy, nonetheless, the issue has not been well addressed in the literature. Disclosure policy in Malaysia also views change of CEO as an important element that will have an impact on the firm value. To evaluate the CEO succession policy, this study investigates the effect of CEO transition announcement on the share price. This study adopts the event study method and employs two estimation models for expected return, which are Market Model (MM) and Capital Asset Pricing Model (CAPM). This study examines the simultaneous announcement, which indicates the adoption of succession policy, as well as the announcement of CEO appointment and CEO turnover. A total of 354 announcements of CEO transition from 170 firms listed on Bursa Malaysia, over the duration of ten years from 2007-2016 is observed. The result indicates that the firm’s share price generally reacts towards all types of CEO transition announcement, with a stronger reaction significantly observed through the simultaneous announcement. Further robustness check with regression analysis confirms that when the CEO transition announcement is simultaneous, it creates more value to the firm. In other words, the CEO succession policy, where proper CEO transition takes place, eliminates the uncertainty and risk, hence, giving a positive impact on firm value. This finding also contributes to the signalling theory literature, where anticipated event induces a positive reaction from investors, as reflected in the firm share price
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Configuring the Performance Measurement Systems of Small Medium
           Enterprises from the Life Cycle Perspective

    • Authors: Sofiah Md Auzair, Amizawati Mohd Amir, Zulaihan Ismail
      Abstract: The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and decrease at the maturity stage of the life-cycle. The more comprehensive use of PMS is expected to be associated with higher organizational performance. Survey questionnaires were administered to managers yielding 90 usable responses. Using cluster analysis, SMEs were categorized into birth, growth and maturity stages. The findings support the hypotheses and thereby provide evidence on the variations of PMS attributes among SMEs across the life cycle stages. The study contributes to knowledge on internal consistencies between organizational factors at each organizational life-cycle stages that has implications for management control systems. To the practice, it provides evidence on organizational adaptations to changes in firm’s strategy and structure.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • Laporan Audit Luaran di Malaysia: Analisis Eksploratori Perkara Utama
           Audit

    • Authors: Amirul Hafiz Mohd Nasir
      Abstract: Piawaian ISA 701, Komunikasi Perkara Utama Audit dalam laporan juruaudit bebas, mengkehendaki juruaudit melaporkan isu-isu yang dianggap sebagai utama semasa kerja-kerja audit dilakukan. Piawaian ini efektif pada 15 Disember 2016 adalah merupakan piawaian terbaru berkaitan laporan juruaudit bebas. Kajian ini meneliti ciri-ciri pelaporan perkara utama audit selepas ISA 701 dikeluarkan dan menyelidiki bagaimana perkara utama audit dilaporkan terutamanya dalam kalangan syarikat yang mempunyai masalah usaha berterusan dan menerima laporan audit tanpa syarat dan syarikat yang menerima laporan audit bersyarat. Dengan menggunakan kaedah persampelan bertujuan kajian ini menganalisa 99 perenggan perkata utama audit daripada 46 syarikat tersenarai di Bursa Malaysia daripada tahun 2016 hingga 2018, hasil penemuan kajian menunjukkan pendedahan perkara utama audit lebih bersifat generik dengan mempunyai fokus yang hampir sama. Analisis seterusnya mendapati perbezaan ketara pendedahan perkara utama audit antara dalam kalangan syarikat yang mempunyai masalah usaha berterusan dan menerima laporan audit tanpa syarat dan syarikat yang menerima laporan audit bersyarat. Hasil kajian eksploratori ini dapat memberikan gambaran awal kepada pembuat dasar, juruaudit, pengguna penyata kewangan dan pelajar-pelajar dalam memahami ciri-ciri perkara utama audit selepas ISA 701 dikeluarkan dan melihat bagaimana perkara utama audit dilaporkan terutamanya bagi syarikat yang mempunyai masalah usaha berterusan dan menerima laporan audit tanpa syarat dan syarikat yang menerima laporan audit bersyarat.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
  • The Effect of Transformational Leadership Styles Towards Managing
           Knowledge Assets

    • Authors: Hazlina Hassan, Noradiva Hamzah, Norman Mohd Saleh, Amrizah Kamaludin
      Abstract: Effectiveness in managing knowledge asset is essential to improve the quality services and to enhance performance. The purpose of this study is to explore on how hospitals extracting the value of their knowledge assets in order to sustain and be competitive by considering leadership styles factors. The data collection was carried out by survey. Questionnaires were distributed to all top management team of private hospitals in Malaysia. From the survey, the results indicate that transformational leadership styles are significantly related to the knowledge assets element. This suggests that some hospitals might use the characteristics of transformational leadership styles such as idealized influence, inspirational motivation, intellectual stimulation and individualized consideration to enhance knowledge assets management. The findings might also assist the regulators and managers of the hospitals to formulate strategies in enhancing governance of knowledge assets.
      PubDate: 2019-04-30
      Issue No: Vol. 11 (2019)
       
 
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