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Article
Publication date: 4 April 2023

Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad and Mohd Mohid Rahmat

This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of…

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Abstract

Purpose

This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.

Design/methodology/approach

The auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability.

Findings

The findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia.

Originality/value

The regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

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Article
Publication date: 30 June 2023

Mohammed Masum Billah, Syed Shah Alam, Mohammad Masukujjaman, Mohd Helmi Ali, Zafir Khan Mohamed Makhbul and Mohd Fairuz Md Salleh

The survival and growth of the ready-made garments (RMGs) sectors in Bangladesh depend on sustainable supply chain performance (SSCP). The purpose of this study is to analyse the…

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Abstract

Purpose

The survival and growth of the ready-made garments (RMGs) sectors in Bangladesh depend on sustainable supply chain performance (SSCP). The purpose of this study is to analyse the effects of Internet of Things (IoT), supply chain collaboration and ethical sensitivity on SSCP. Also, supply chain dynamism was tested as a moderator.

Design/methodology/approach

The framework of this study has been developed to enrich the understanding of technology usage in the supply chain. In developing the framework, previous studies in the supply chain context were considered. The model was tested by using data collected from 290 executives that were employed by different RMG companies in Bangladesh. This study used a 29-item structured questionnaire measured on a 6-point Likert scale to collect the data. Covariance-based structural equation modelling (SEM) was utilised to test the data.

Findings

The results showed that there were statistically significant and positive relationships between IoT and supply chain collaboration, social performance, economic performance and environmental performance. Ethical sensitivity also influenced social and economic performance. Supply chain collaboration was found to be related to social, economic and environmental performance. However, no link was found between ethical sensitivity and environmental performance. The result also showed that supply chain dynamism acted as a moderator.

Research limitations/implications

By considering theories and interpreting the results, this study provides some theoretical and practical implications which will enhance the SSCP. The results can also facilitate strategic planning by companies.

Originality/value

This research has identified and analysed the effect of IoT on SSCP in the RMGs industry in Bangladesh where this industry serves as the main economic contributor.

Details

Journal of Enterprise Information Management, vol. 36 no. 5
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 2 November 2015

Noraini binti Omar, Norman Mohd-Saleh, Mohd Fairuz Md Salleh and Kamran Ahmed

The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the…

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Abstract

Purpose

The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the direction and magnitude of goodwill impairment are related to whether firms are government or family controlled firms. Given the highly concentrated ownership of firms in Malaysia, the authors suggest that the “entrenchment effect” will take precedence over the “alignment effect”, which will be reflected in the accounting policy on goodwill valuation and impairment.

Design/methodology/approach

This study utilizes logistic and Tobit regressions to test the prediction, controlling for a range of factors that might affect the goodwill impairment decision. The data were manually collected through 579 firm-year observations from the financial reports of companies listed on the Bursa Malaysia web site for the period 2003-2009.

Findings

The authors find that family controlled firms are more likely to record goodwill impairment than non-family controlled firms. The results are, however, not significant in government-controlled firms. Similar evidence in prior studies finds that Malaysian firms are more likely to recognize and record higher goodwill impairment loss in their first year of adoption than in the subsequent years. Interestingly, in contrast to prior studies, longer chief executive officer (CEO) tenure is found to be positively associated with the likelihood to recognize and record higher impairment of goodwill.

Originality/value

This paper is one of few studies that examine the role of ownership structure on goodwill accounting policy choice where ownership structure is highly concentrated and government owned firms play a significant role in the economy. The paper also examines goodwill policy choice before, during the transition and subsequent to the adoption of the goodwill standard in Malaysia, which has not been addressed before.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 4
Type: Research Article
ISSN: 2042-1168

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