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Article
Publication date: 6 January 2008

Azham, Ali, Lee Teck Heang, Rosli Mohamad and Marianne Ojo

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and…

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Abstract

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects. Studies have been carried out worldwide to determine the effect of education in narrowing the audit expectation gap. Extending the knowledge acquired, this paper investigates whether internship program could reduce the audit expectation gap in Malaysia. Using a pre‐post method, the research instrument adapted from ferguson et al. (2000) is administered to the UUM’s accounting students before and after completing an internship program. The results show a significant change in their perceptions after the internship program. The results show a significant change in their perceptions after the internship program. However, changes in perceptions may not warrant an internship program as a means of reducing the audit expectation gap as misperceptions about the duties of auditors for fraud prevention and detection are still found among respondents. Nevertheless, an internship can still be used to complement audit education as it is an ideal way to expose students to professional issues and enables them to have a better insight of the actual performance and duties of auditors.

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Journal of Financial Reporting and Accounting, vol. 6 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 29 May 2023

Asif Ali Safeer and Thanh Tiep Le

Customer relationships and transforming customers into evangelists are imperative in today's world. Therefore, this study aimed to examine the influence of online brand experience…

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Abstract

Purpose

Customer relationships and transforming customers into evangelists are imperative in today's world. Therefore, this study aimed to examine the influence of online brand experience (OBE) on brand evangelism (BEM) via relationship quality (trust-TRT, satisfaction-SAT, and commitment-CMT) by integrating the moderating effects of brand reputation (BR), particularly in the Vietnamese banking sector.

Design/methodology/approach

This research obtained data from 486 Vietnamese customers who routinely used online banking services. The analysis was performed using structural equation modeling.

Findings

The findings demonstrate that OBE directly/indirectly positively affects BEM via relationship quality (TRT, SAT, CMT). Likewise, this study identified relationship quality (TRT, SAT, CMT) as an important mediator. Finally, the findings demonstrate that the moderation effects of BR significantly improved relationship quality (TRT, SAT, CMT) in the banking industry.

Practical implications

This study showcases the significance of OBE in increasing brand evangelists in the financial sector. Thus, this study assists Vietnamese bank managers in creating new branding strategies to foster long-lasting customer relationships.

Originality/value

This original study contributes to the commitment-trust theory and signaling theory by examining the impact of the OBE on brand evangelism via relationship quality by considering the moderating effect of brand reputation in the Vietnamese banking sector.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 12
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 August 2006

Azham Ali, Roszaini Haniffa and Mohammad Hudaib

The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post‐independence in 1957 to just before the…

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Abstract

Purpose

The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post‐independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.

Design/methodology/approach

Based on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio‐economic environment.

Findings

The paper concludes that the function of auditing in Malaysian society responded to political‐economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders.

Originality/value

Since, little is known of the professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area.

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Managerial Auditing Journal, vol. 21 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 19 December 2018

Adel Ali AL-Qadasi, Shamharir Abidin and Hamdan Amer Al-Jaifi

This study is motivated by the lack of internal audit function (IAF) research and by the call for research on the impact of dominant owners such as family shareholders on audit…

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Abstract

Purpose

This study is motivated by the lack of internal audit function (IAF) research and by the call for research on the impact of dominant owners such as family shareholders on audit fees and the demand for audit quality. This study aims to examine the impact of the IAF budget on the selection of industry-specialist auditors and on audit fees, particularly in companies with family-controlled shareholders, a feature unique to Malaysia.

Design/methodology/approach

Data of Malaysian-listed companies during the period 2009-2012 are used. To examine the relationships, logit and ordinary least square regressions are used. Several additional analyses are conducted to assess the robustness of the main results, including alternative measures of specialist auditor and family ownership, endogeneity problems and self-selection bias.

Findings

The results show that the IAF budget is positively related to hiring industry-specialist auditors and audit fees. However, family companies are less likely to support the positive association between IAF costs and engage specialist auditors than non-family companies. In addition, a complementary association between the costs of IAF and audit fees for both family and non-family companies was found. Finally, the results show that there is a negative association between family ownership and the ratio of IAF costs to audit fees, suggesting that family companies rely more upon external auditing than internal auditing.

Originality/value

The contribution of this study is to provide an empirical evidence about the tradeoff between IAF and both industry-specialist auditors and audit fees with considering the moderating impact of family-ownership shareholdings. This issue is yet to be examined, and it provides implications for policymakers and practitioners, as it offers insights into the importance of investing in IAF toward hiring industry-specialist auditors and pricing the audit services.

Details

Managerial Auditing Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 17 January 2020

Mahdi Salehi, Fariba Jahanbin and Mohammad Sadegh Adibian

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics…

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Abstract

Purpose

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not.

Design/methodology/approach

The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model.

Findings

The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap.

Originality/value

As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 13 April 2015

Zauwiyah Ahmad, Hishamuddin Ismail and R. N. Anantharaman

The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting…

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Abstract

Purpose

The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education.

Design/methodology/approach

Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed.

Findings

In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions.

Research limitations/implications

It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions.

Practical implications

Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession.

Originality/value

The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

Details

Education + Training, vol. 57 no. 3
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 13 July 2012

Norashikin Kamarudin, Zubaidah Zainal Abidin and Malcolm Smith

Audit helps both shareholders and stakeholders to make informed decisions about future directions, based on how the company is performing. The issue of audit exemption among small…

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Abstract

Purpose

Audit helps both shareholders and stakeholders to make informed decisions about future directions, based on how the company is performing. The issue of audit exemption among small companies has been addressed in studies in the UK, Australia and Singapore, together with several others, while Malaysia still legally obligates all companies, irrespective of their size, to be audited annually. The purpose of this exploratory study is to explore the factors associated with a push for audit exemption among small to medium‐sized enterprises (SMEs) in Malaysia.

Design/methodology/approach

A survey of SMEs in Malaysia's Klang Valley is conducted to examine their perceptions of audit value, audit burden and audit costs, and their implications for the acceptance of the current audit provisions.

Findings

After follow‐ups the survey yields a response rate of 83 percent, with 360 valid responses received. The results indicate that all three factors have a significant relationship with the level of acceptance of audit exemption. Their preferred audit exemption threshold is also presented.

Research limitations/implications

The results from this study provide useful information for policy makers, auditors and directors of small companies in regards to audit exemption.

Originality/value

The results of the study provide new information for policy makers, auditors and directors of small companies, with implications for future regulation on audit exemption.

Details

Asian Review of Accounting, vol. 20 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 14 October 2020

Michail Nerantzidis, Michail Pazarskis, George Drogalas and Stergios Galanis

This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA…

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Abstract

Purpose

This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?

Design/methodology/approach

We adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).

Findings

We find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.

Practical implications

Our results will help researchers, practitioners and consultants to identify the key issues related with IA.

Originality/value

This study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 24 January 2025

Amir Wani and Mudasir Wani

The paper contends that the migrant workers experience a significant impact on their relations back in the place of origin. In this context, this paper aims to explore, in depth…

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Abstract

Purpose

The paper contends that the migrant workers experience a significant impact on their relations back in the place of origin. In this context, this paper aims to explore, in depth the migration of the labourers to Kashmir and the challenges experienced by them in terms of adaptation to an unfamiliar culture, health and well-being, stereotyping, limited availability of collective religious spaces and the impact of migration on their social relations with the kith and kin way back in the place of origin. This is a qualitative study based on 20 oral narratives with respondents who experienced significant socio-cultural challenges in the host societies. The evidence-based findings reveal that significant challenges are experienced by the migrant workers in Kashmir, with respect to the social and cultural aspects of their lives.

Design/methodology/approach

Keeping in view the nature and the objectives of the study, qualitative research approach was used to have an empathetic understanding of the experience of obstacles by the migrant workers pertaining to cultural adaptation, health and well-being, stereotyping and other hard to adjust problems. The study used a convenience sampling technique to recruit the respondents in the district Pulwama of the union territory of Jammu and Kashmir. In-depth face-to-face interviews were conducted with 12 daily wage migrant labourers who after migrating to the valley of Kashmir, experienced challenges with respect to the cultural adaptation, health and well-being, stereotyping and employment opportunities. The data was collected in the month of June and July, keeping in view the massive influx of migrant worker in the valley. While collecting data from the first ten participants, the study encountered data saturation, as the same set of responses were observed. Meanwhile, two more respondents were added to the study to ensure that no data is left out, but again the same set of response was recorded. This prompted the investigator to cease the data collection process. Moreover, the current study was conducted at a time and place convenient to participants, usually at the online e-service shops, where these daily wage migrant labourers come for money transfer and other related activities. Thematic analysis of data was practiced as per the technique of Braun and Clarke (2006), which involves becoming acquainted with the data, looking for themes, validating and refining those themes, identifying and labelling those themes and finally creating the report.

Findings

The evidence-based findings reveal that significant challenges are experienced by the migrant workers in Kashmir, with respect to the social and cultural aspects of their lives.

Originality/value

Original research paper.

Details

International Journal of Migration, Health and Social Care, vol. 21 no. 1
Type: Research Article
ISSN: 1747-9894

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Article
Publication date: 15 November 2024

Ferry Efendi, Setho Hadisuyatmana, Gulzar Malik, Wawan Febri Ramdani, Eka Mishbahatul Mar’ah Has, Erfina Erfina and Mamnuah Mamnuah

Foreign nurses encounter various challenges that impact their mental health, but there is a lack of comprehensive evidence on these difficulties and the strategies to address…

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Abstract

Purpose

Foreign nurses encounter various challenges that impact their mental health, but there is a lack of comprehensive evidence on these difficulties and the strategies to address them. This study aims to synthesize the available evidence to identify these challenges and the strategies to support foreign nurses.

Design/methodology/approach

A scoping review framework was used with an exploration of seven databases (CINAHL, Embase, MEDLINE, PsycINFO, Web of Science, PubMed and ProQuest Central) to search for primary studies. Quantitative, qualitative and mixed-methods research were considered for inclusion, with manual searches of reference lists for potential additions. Studies published between 2013 and September 2023, and written in English were considered for inclusion.

Findings

About 22 of 1,077 identified studies were finally included in this review. Three distinct themes were identified as contributors to the nurses’ mental health challenges, and one theme emerged to highlight strategies to overcome the challenges. These contributors included the influences of diverse cultures, dynamics within the work environment, language barriers, separation from family and friends, heavy workloads and pressures, disparities in health-care systems and experiences of discrimination. Strategies identified to overcome the challenges were at individual, organizational and policy levels to support foreign nurses in navigating and mitigating stressors.

Originality/value

This study highlights the importance of targeted interventions to assist foreign nurses in overcoming challenges that may affect their mental health and well-being. Moreover, strategic interventions are crucial to support them in addressing the barriers they faced.

Details

International Journal of Migration, Health and Social Care, vol. 20 no. 4
Type: Research Article
ISSN: 1747-9894

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