Frankie Ow Chee Keong, Roger J. Willett and Kim Len Yap
This is a case study of Taylor’s Business School, Taylor’s College in Kuala Lumpur, Malaysia, which is a pioneer in developing a business school as a knowledge organisation…
Abstract
This is a case study of Taylor’s Business School, Taylor’s College in Kuala Lumpur, Malaysia, which is a pioneer in developing a business school as a knowledge organisation following the principles of knowledge management in the context of a developing knowledge economy. Describes the management structure and processes adopted by the college to deliver a curriculum educating students in knowledge management for a knowledge economy. This reflects a policy initiative of the Malaysian government which has embraced a knowledge economy in which soft technology and knowledge replace capital and energy. The philosophy of Taylor’s Business School is to produce graduates with professional and industry relevant skills to meet the demands of the knowledge economy.
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Gregory Shailer, Roger Willett, Kim Len Yap and Margo Wade
This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should…
Abstract
This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should constitute auditors’ duties and what may be done to reduce litigation exposure. Results are consistent with our conjecture that professional and organisational culture dominates perceptions, even in the presence of quite strong jurisdictional, cultural and institutional differences. The analysis indicates that auditors’ perceptions are strongly affected by international trends, while cultural and institutional effects tend to be more subtle but are identified by detailed and focused analysis.
Gregory Shailer, Margo Wade, Roger Willett and Kim Len Yap
This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning the nature and assessment of the inherent risk in risk based…
Abstract
This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning the nature and assessment of the inherent risk in risk based auditing. The geographic dispersion of participants from internationally linked firms does not appear to result in any cultural and geographic effects. Assessment of inherent risk appears predominantly qualitative and is not necessarily linked to the comprehensive aggregation of risks typically presented in audit risk models. There is some blurring of control risk factors with inherent risk and one‐third of participants assess inherent and control risk jointly. Risk factors appear to be grouped in importance in a manner that suggests different attitudes to management, system‐oriented, environmental and oversight risks. The identification of four possible factors (internal risk, external risk, system risk and oversight threats) may provide a basis for further investigation of how auditors assess inherent risk. There is an apparent division between “internally” and “externally” sourced risk.
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Shaizatulaqma Kamalul Ariffin, Nur Qistina Ihsannuddin and Ainul Mohsein Abdul Mohsin
The purpose of this paper is to examine the relationship between attitude functions and attitude towards social media advertising. Additionally, this study also examines the…
Abstract
Purpose
The purpose of this paper is to examine the relationship between attitude functions and attitude towards social media advertising. Additionally, this study also examines the relationship between attitude towards social media advertising and purchase intention.
Design/methodology/approach
The data was collected via an online survey among Malaysian Muslim participants. Quantitative analysis was used to test the hypothesis. A total of 280 respondents participated in the online survey but only 264 responses fit the analysis. The data was analysed via SPSS and partial least squares structural equation modelling.
Findings
The findings of this paper show that attitude functions, namely, utilitarian, value-expressive, ego-defensive and religiosity have a significant positive influence on attitude towards social media advertising, whilst knowledge function was found to be insignificant. Attitude towards social media advertising was also found to have a significant positive influence on purchase intention.
Practical implications
Advertisers should also consider the religious aspects of Muslim consumers and their level of sensitivity as Muslims nowadays are well-informed. This is to avoid controversies and have a better understanding of their consumer needs.
Originality/value
This is one of the few studies examining the influence of religiosity in the social media advertising of controversial products such as bubble tea.