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The Role of Financial Reporting Behavior in Determining Audit Quality
Get PDFIn the area of corporate governance, the integrity of financial reporting is a cornerstone of stakeholder confidence and market efficiency. Audit quality plays a central role in ensuring the credibility of financial statements. High audit fees are usually an indication of extensive audit efforts and rigorous controls, reflecting auditors' commitment to detecting and reducing misstatements in financial reporting. This study explores the influence of financial reporting behaviours, namely earnings management, financial manipulation, and accounting conservatism, on audit quality. Based on agency theory, it examines how audit quality as a governance mechanism influences firms’ financial reporting strategies through variations in audit fees that reflect perceived audit risk and effort. The framework proposes that aggressive financial reporting practices may trigger heightened audit quality, while accounting conservatism may signal reduced audit risk. By synthesizing existing literature, this paper aims to develop a theoretical foundation for understanding the interplay between financial reporting behaviour and audit quality. The proposed model offers practical insights for auditors, regulators, and policymakers seeking to reinforce audit effectiveness and enhance financial reporting integrity in an increasingly complex corporate environment. This study emphasises the importance of audit quality in improving corporate transparency and ensuring financial integrity
Green Supply Chain Management Adoption’s Internal and External Barriers in Malaysia Construction Industry: A Case Study
Get PDFThe construction industry has significantly strengthened Malaysia's economy; however, its swift growth has also influenced the environment and could potentially impact the population. The Malaysian government has committed to promoting the adoption of sustainable practices among construction companies nationwide. Although Green Supply Chain Management (GSCM) has been introduced over the past decade, the majority of construction companies in Malaysia still have not adopted GSCM practices within the construction industry. This qualitative study aimed to pinpoint the internal and external obstacles to the implementation of GSCM. Focusing on the Malaysian construction industry, the research employed a qualitative methodology. Purposive sampling was used to select twelve managerial-level participants from various stakeholders, including clients, contractors, government officers, and consultants. Semi-structured face-to-face interviews served as the primary method for data collection, and the gathered information was meticulously analyzed using a thematic analysis approach. The findings of this study revealed four internal obstacles that organisations face: operational disruption, lack of awareness, lack of knowledge and expertise, and high initial costs. On the other hand, the study revealed five external challenges: insufficient coordination, low market demand, regulatory and policy barriers, and a lack of government incentives. The comprehensive findings and discussions presented in this study are expected to contribute positively to ongoing efforts in implementing GSCM within the Malaysian construction sector, providing valuable insights for policymakers and industry practitioners
Digital Entrepreneurship Intention among Bumiputera University Students and the Role of Entrepreneurial Education
Get PDFThe influence of digital technologies has transformed many aspects of life globally, including the way we do business. The shift from traditional business paradigms has created vast opportunities for value creation. With the increasing challenges, competition and uncertainty in the job market, digital entrepreneurship has given an alternative career path to young adults to create employment opportunities and become self-reliant. Digital entrepreneurship has emerged as crucial driver of economic innovation, requiring a strong entrepreneurial mindset among university students. This study explores factors influencing digital entrepreneurship intention. Utilizing a structured quantitative approach, key determinants from the Theory of Planned Behavior (personal attitude, subjective norms and perceived behavioral control) are analyzed alongside entrepreneurial education to assess the impact on Bumiputera students’ readiness and motivation to engage in digital ventures through a survey questionnaire. 173 valid responses from students of University Technology MARA were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that subjective norms and perceived behavioral control were positively significant in influencing digital entrepreneurship intention. However, attitude and entrepreneurial education have no significant effect on digital entrepreneurship intention within this demographic. Findings of the study provide an understanding of factors that shaped Bumiputera students’ intention to explore new ventures of entrepreneurial aspirations in the digital domain. These counterintuitive results suggest that current approach to entrepreneurial education may not be sufficient to ignite the specific intent among Bumiputera students to engage in digital ventures. These results offer valuable insights for educators and policymakers seeking to enhance entrepreneurship programs
Macroeconomic Factors Driving Inflation: A Panel Data Study of ASEAN Countries
Get PDFThe increase in price for consumer goods and services has an impact on the economic growth of a country. Many of the previous studies had been done to determine what really causes inflation across many countries. Referring to the existing variables that impact the growth of inflation, this study aims to ascertain what factors cause inflation in four selected countries, namely Malaysia, Indonesia, Thailand and Vietnam. The study also investigates the relationship between inflation with several independent variables, which consist of money supply, interest rate, unemployment, gross domestic product, exchange rate, government expenditure and imported goods and services. The data used in this study were obtained from various sources such as the World Bank, the International Monetary Fund (IMF), as well as Eikon. The type of research in this study is panel data, consisting of time series from the year 2008 to 2023 annually. The diagnostic tests conducted include a normality test, a Variance Inflation Factor (VIF) test, a Modified Wald Test, as well as a unit root test for each variable. To estimate the panel data, Pooled Ordinary Least Squares (POLS) is used. The study finds that among seven variables, government expenditure, interest rate and imported goods and services significantly affected the inflation. Interest rate and imported goods and services have a positive relationship with inflation, while government expenditure has a negative relationship with inflation
Factors Influencing the Intention to Collaborate in Inclusive Teaming with Visually Impaired Peers: A Theory of Planned Behavior Approach
Get PDFThis study examined the factors influencing non-disabled university students’ intention to collaborate with visually impaired (VI) peers in inclusive team settings. Guided by the Theory of Planned Behavior (TPB), the research focused on four key variables: attitudes, subjective norms, perceived behavioral control (PBC), and awareness. A cross-sectional survey was conducted among 113 non-disabled students at Universiti Teknologi MARA (UiTM) Puncak Alam using convenience sampling. Data were collected through a structured questionnaire and analyzed using SPSS version 27 to assess the correlation between the independent variables and students’ intention to collaborate with VI peers. Findings revealed that non-disabled students generally demonstrated high levels of intention to collaborate, with awareness being the most influential factor. While attitudes, subjective norms, and perceived behavioral control were positively associated with intention, only awareness was found to be a significant predictor, highlighting students’ recognition of the importance of understanding the needs and challenges faced by VI individuals. The study emphasizes the crucial role of awareness in fostering inclusive behavior. It suggests that increasing disability-related awareness through education and campus initiatives could significantly enhance inclusive collaboration practices among university students
Policyholders’ Knowledge in Claiming Life Insurance: A Conceptual Paper
Get PDFLife insurance is one of the most important insurance products that is available in the market, where its vital function is to provide financial security and protection to the beneficiaries upon the demise of the policyholder. The effectiveness of insurance operations lies in the efficiency with which claims are served to policyholders. Despite its importance, many individuals still lack knowledge of how to claim their life insurance policy. This lack of knowledge poses a threat to both beneficiaries and the nation, particularly given the low ownership of life insurance among individuals in Malaysia. This research investigates the impact of education, claims processes, and intermediary services on claims knowledge within the life insurance sector, utilizing the Resource-Based View as a theoretical framework. The study examines the role of educational initiatives, the claim process and effective intermediary services to enhance policyholders’ knowledge of their rights and responsibilities. Hence, it will lead to more informed decisions and fewer disputes between the policyholders and insurance operators. In the long run, the life insurance companies may boost their competitive advantages and remain sustainable in a dynamic insurance market. Future research should focus more on longitudinal studies to expand the discussions on the factors affecting the policyholders’ claim knowledg
Leveraging Artificial Intelligence to Enhance Financial Education in Corporate Finance and Calculation-Intensive Subjects
Get PDFThe study of finance, especially corporate finance, poses significant obstacles owing to its dependence on calculations and the complexity of its theoretical constructs. Students frequently need to comprehend complex concepts such as Net Present Value (NPV), Internal Rate of Return (IRR), cost of capital, and financial modelling, all of which necessitate accuracy, logical reasoning, and multi-step problem-solving abilities. Even trivial computational errors might result in substantial misinterpretations of financial results, hindering effective learning. The swift progression of Artificial Intelligence (AI) in the education industry presents an increasing possibility to include AI-driven technologies into finance education, enhancing both understanding and implementation of complex ideas. The present study explores the potential of AI that can be effectively utilized as a teaching assistant for finance students, focusing specifically on quantitative analysis, decision-making under uncertainty, and corporate financial management. AI applications such as intelligent tutoring systems, automated calculation engines, and adaptive learning platforms can assist students by simplifying complex tasks, offering personalized learning trajectories, and providing real-time feedback. Moreover, scenario-based simulations powered by AI allow learners to engage more deeply with financial decision-making processes, bridging the gap between theory and practice. By leveraging these capabilities, AI not only enhances accuracy but also improves student engagement, motivation, and critical thinking skills. The study concludes with a discussion on the long-term implications of AI integration in finance education, highlighting its potential to reshape traditional pedagogy and prepare students for a technologically driven financial landscape
The Supply Chain of Misinformation: How Fake News Impacts Global Supply Decisions
Get PDFIn today’s volatile information ecosystem, the proliferation of fake news and misinformation presents a new and underexplored risk to global supply chain operations. With supply chain decisions increasingly dependent on digital signals, market trends, and geopolitical narratives, inaccurate or deliberately misleading information can lead to poor procurement choices, supplier disengagement, inventory misalignments, and panic-driven disruptions. This paper conceptualizes the phenomenon of misinformation as a form of "informational contamination" within supply chain networks. Drawing on sensemaking theory and contingency theory, the paper develops a framework that traces how misinformation originates, propagates, and ultimately influences global supply chain decision-making. The proposed framework introduces constructs such as the misinformation source, transmission channels, organizational interpretation mechanisms, and the resulting strategic or operational responses. This study contributes to the literature on supply chain risk management by extending current frameworks to include informational asymmetry and digital signal reliability, while also offering guidance for mitigating misinformation risks through verification protocols, digital media monitoring, and cross-functional communication resilience
Fostering Sustainability through Experiential Green Social Entrepreneurship: A Conceptual Approach Using Kolb’s Learning Theory
Get PDFThis conceptual paper explores the intersection of sustainability education and social entrepreneurship through an experiential learning lens. While environmental challenges continue to escalate globally, there remains a significant gap in pedagogical approaches that effectively integrate hands-on sustainability education with entrepreneurial thinking, especially among younger learners. This study addresses this gap by proposing a framework grounded in Kolb’s Experiential Learning Theory, focusing on how immersive, community-based environmental activities can cultivate sustainable values, social responsibility, and entrepreneurial skills among youth. The framework is modeled on a structured one-day environmental engagement program involving real-world activities aligned with four stages of Kolb’s learning cycle: concrete experience, reflective observation, abstract conceptualization, and active experimentation. The program design is further mapped to relevant Sustainable Development Goals (SDGs) — particularly SDG 4 (Quality Education), SDG 12 (Responsible Consumption and Production), SDG 13 (Climate Action), and SDG 17 (Partnerships for the Goals). The paper finds that such experiential interventions have strong potential in shaping responsible, action-oriented learners and offers a replicable model for integrating green social entrepreneurship into sustainability education. The proposed framework contributes to the growing body of literature by offering a structured pedagogical model that blends environmental stewardship, community engagement, and entrepreneurial learning for youth development
Examining the Factors that Influence the Enculturation of Artificial Intelligence to Enhance the Productivity of MSMEs' Business for Sustainability
Get PDFMicro, Small, and Medium-Sized Enterprises (MSMEs) have revolutionary prospects to improve sustainability and efficiency in the digital age through the development of artificial intelligence (AI). However, due to obstacles including scarce resources, limited technical expertise, and unclear implementation pathways, MSMEs have yet to adopt AI despite its potential. To address this gap, this study develops a Framework for AI-Driven Sustainable Enterprises (F.A.S.E.) to guide MSMEs in integrating AI while aligning with social, economic, and environmental sustainability objectives.
A mixed-methods approach was employed, combining qualitative insights from interviews with AI specialists and MSME stakeholders with a systematic literature review on AI and sustainability. The methodology was further validated through quantitative surveys of MSMEs across various industries, assessing outcomes, facilitators, and barriers of AI adoption. The proposed F.A.S.E. framework identifies organizational culture, skills development, financial accessibility, and technological preparedness as critical success factors.
Preliminary evidence suggests that MSMEs implementing AI report 20–35% gains in operational efficiency and 15–25% reductions in resource waste, underscoring AI’s role in sustainable growth. This study advances theory by bridging literature on AI adoption and sustainability within the MSME context. Practically, it provides a comprehensive strategy for ethical AI adoption and policy recommendations for institutions and governments to support digital transformation.
The study highlights the urgent need for structured AI frameworks tailored to MSMEs to advance the UN Sustainable Development Goals (SDGs) and foster resilient, future-ready enterprises