Zauwiyah Ahmad, Thian Song Ong, Tze Hui Liew and Mariati Norhashim
The purpose of this research is to explain the influence of information security monitoring and other social learning factors on employees’ security assurance behaviour. Security…
Abstract
Purpose
The purpose of this research is to explain the influence of information security monitoring and other social learning factors on employees’ security assurance behaviour. Security assurance behaviour represents employees’ intentional and effortful actions aimed towards protecting information systems. The behaviour is highly desired as it tackles the human factor within the information security framework. The authors posited that security assurance behaviour is a learned behaviour that can be enhanced by the implementation of information security monitoring.
Design/methodology/approach
Theoretical framework underlying this study with six constructs, namely, subjective norm, outcome expectation, information security monitoring, information security policy, self-efficacy and perceived inconvenience, were identified as significant in determining employees’ security assurance behaviour (SAB). The influence of these constructs on SAB could be explained by social cognitive theory and is empirically supported by past studies. An online questionnaire survey as the main research instrument is adopted to elicit information on the six constructs tested in this study. Opinion from industry and academic expert panels on the relevance and face validity of the questionnaire were obtained prior to the survey administration.
Findings
Findings from this research indicate that organisations will benefit from information security monitoring by encouraging security behaviours that extend beyond the security policy. This study also demonstrates that employees tend to abandon security behaviour when the behaviour is perceived as inconvenient. Hence, organisations must find ways to reduce the perceived inconvenience using various security automation methods and specialised security training. Reducing perceived inconvenience is a challenge to information security practitioners.
Research limitations/implications
There are some limitations in the existing work that could be addressed in future studies. One of them is the possible social desirability bias due to the self-reported measure adopted in the study. Even though the authors have made every effort possible to collect representative responses via anonymous survey, it is still possible that the respondents may not reveal true behaviour as good conduct is generally desired. This may lead to a bias towards favourable behaviour.
Practical implications
In general, the present research provides a number of significant insights and valuable information related to security assurance behaviour among employees. The major findings could assist security experts and organisations to develop better strategies and policies for information security protection. Findings of this research also indicate that organisations will benefit from information security monitoring by encouraging security behaviours that extend beyond the security policy.
Social implications
In this research, the social cognitive learning theory is used to explain the influence of information security monitoring and other social learning factors on employees’ security assurance behaviour; the finding implies that monitoring emphases expected behaviours and helps to reinforce organisational norms. Monitoring may also accelerate learning when employees become strongly mindful of their behaviours. Hence, it is important for organisations to communicate the monitoring practices implemented, even more imperative whenever security monitoring employed is unobtrusive in nature. Nonetheless, care must be taken in this communication to avoid resentment and mistrust among employees.
Originality/value
This study is significant in a number of ways. First, this study highlights significant antecedents of security assurance behaviour, which helps organisations to assess their current practices, which may nurture or suppress information security. Second, using users’ perspective, this study provides recommendations pertaining to monitoring as a form of information security measure. Third, this study provides theoretical contribution to the existing information security literature via the application of the social cognitive learning theory.
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Zauwiyah Ahmad, Arnifa Asmawi and Siti Zakiah Melatu Samsi
Work-from-home (WFH) arrangement is implemented to enable employees to achieve work–life balance. However, WFH arrangement can be less than ideal. This study developed a WFH…
Abstract
Purpose
Work-from-home (WFH) arrangement is implemented to enable employees to achieve work–life balance. However, WFH arrangement can be less than ideal. This study developed a WFH framework using qualitative data.
Design/methodology/approach
An open-ended survey was conducted and participated by 621 employees. The data were examined using the qualitative content analysis method.
Findings
Work performance and personal well-being have been identified as WFH outcomes, and 12 relevant research propositions have been developed. Constraints to WFH effectiveness include household and organisational factors whilst instrumental and emotional support were identified as the facilitating conditions. Two moderators were also identified: temporal flexibility and commitment orientation.
Research limitations/implications
This study provides a framework that support effective implementation of WFH and similar flexible work arrangements. Managing time, situation, emotions and attitudes are coping strategies used by WFH employees, and the efficacy of these strategies needs further empirical investigation.
Practical implications
Three main factors have been identified as significant in determining WFH effectiveness. Understanding these elements can help managers design solutions to help employees manage work-home boundaries, improving their work performance and well-being.
Originality/value
The Constraints–Coping–Effectiveness WFH framework and research propositions help organisations build WFH guidelines and policies. This study also recognises commitment orientation, which links resources, strategies and outcomes. The inclusion of this variable in future empirical studies could explain the gaps in the current literature.
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Tamoi Janggu, Corina Joseph and Nero Madi
The main aim of the study is to find out the level and trend of CSR disclosure pattern of industrial companies in Malaysia and its relationship with companies' characteristics.
Abstract
Purpose
The main aim of the study is to find out the level and trend of CSR disclosure pattern of industrial companies in Malaysia and its relationship with companies' characteristics.
Design/methodology/approach
Content analysis is used to analyse the data from the corporate annual reports of the companies from 1998 to 2003. Samples are selected using simple random sampling technique.
Findings
Research findings, inter alia, indicate that there is positive relationship between CSR and companies' turnover but no apparent relationship is noticed with companies' capital. Relationship between CSR and companies' profitability is also found to be positive but weak. More disclosure by local companies as compared to their foreign counterparts is another noteworthy finding. Overall, CSR level of industrial companies in Malaysia is increasing both in terms of amount of the disclosure and the number of participating companies.
Research limitations/implications
The use of annual reports may not give a complete picture of the disclosure practices as the company may use other medium to disseminate the information. In addition, his study focuses on industrial companies in Malaysia. Thus all conclusions derived cannot be generalized to other industries.
Originality/value
The current research is the only study in Malaysia thus far that covers a disclosure pattern of six years thereby widens the horizon of CSR research. Besides that it extends the previous research to cover new variables such as individual and corporate ownership, influence of the chairman's race on the disclosure and exploring the disclosure pattern by paid‐up capital.
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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…
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.
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Mohamed Nazri Fadzly and Zauwiyah Ahmad
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of…
Abstract
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing of the Financial Reporting Act and the establishment of the Malaysian Accounting Standards Board. The results indicate wide expectation gaps and misconceptions about audit in Malaysia. An experiment conducted among investors revealed the effectiveness of the use of reading material to educate users and correcting some misconceptions.
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Chin-Yee Gan, Lee-Lee Chong and Zauwiyah Ahmad
The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public…
Abstract
Purpose
The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public listed companies in Malaysia.
Design/methodology/approach
Multiple regressions were applied in this study to explore the value relevance of financial reporting upon FRS139 adoption.
Findings
The finding indicates that book value of equity and net income after tax are significant in jointly explaining the variations associated with market value for both the pre- and post-FRS139 period. However, the role of the book value of equity and the balance sheet in stock market valuation is becoming increasingly important compared with the role of net income after tax and income statement upon mandatory adoption of FRS139.
Originality/value
This study provides relevant insights into the potential consequences of FRS139 adoption in Malaysia. This is a significant event in the history of financial reporting in Malaysia. Given the importance and complexity of applying IAS39 in more developed countries, the results of this study add to current literature by providing a comprehensive empirical analysis on the effects of FRS139 adoption on financial reporting in Malaysia, a developing country where the economy is smaller, the financial market less efficient, and institutional settings different from developed countries.
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Manish Gupta, Priyanko Guchait, Ofra Shoham-Bazel, Naresh Khatri, Vijay Pereira, Shlomo Tarba and Arup Varma
Roshima Said, Noorain Omar and Wan Nailah Abdullah
The objectives of this paper are to examine the level of environmental disclosure in annual reports made by Malaysian public listed companies for the year ended 2009, and to…
Abstract
Purpose
The objectives of this paper are to examine the level of environmental disclosure in annual reports made by Malaysian public listed companies for the year ended 2009, and to investigate whether there are any relationships between board characteristics (board size and board independence), firm characteristics (business type) and human capital characteristics (age, knowledge background and proportion of female directors) and environmental disclosure in Malaysian public listed companies' annual reports for the year ended 2009.
Design/methodology/approach
The study constructs the environmental disclosure index with 11 disclosure themes based on research by Sharifah et al. to determine the environmental disclosure level. The study uses content analysis to find the environmental disclosure items and constructs an environmental disclosure index from the companies' annual reports. Hierarchical regression analysis is used to examine the relationships between the environmental disclosure index and board characteristics (board size and board independence), firm characteristics (business type) and human capital characteristics (age, knowledge background and proportion of female directors).
Findings
The results of the study reveal that there is a significant relationship between the existence of an independent non-executive chairman, the chairperson's age, the existence of a CEO with a law background and the industry type with the extent of environmental disclosure. The industry type is found to be the most significant variable that influences the level of environmental disclosure in Malaysian public listed companies for the year ended 2009.
Research limitations/implications
The findings are limited to Malaysian public listed companies for the year January to December 2009. The source of the data used in this study is companies' annual reports only. This study has several implications that may apply in many countries, irrespective of whether they are developing or developed countries. First, it provides strong evidence to show that boards of directors and human capital are significant variables in the extent of disclosure. Second, it is useful to managers, especially to boards of directors in Malaysia, in identifying board characteristics and human capital characteristics that could improve companies' environmental activities; these could be disclosed in the interest of stakeholders and the public's environmental concern. Third, this study can also be used as an initial step for companies in to be involved in environmental activities. Prior studies have proved that these activities could enhance companies' image and reputation and could offer financial benefits to the business.
Originality/value
The study extends the previous studies by the inclusion of human capital characteristics as a factor that influences environmental reporting in Malaysia. This study has demonstrated that to mitigate the agency problems between firms and shareholders, society and stakeholders, and particularly environmental impact, the inclusion of human capital characteristics as an indicator may help to reduce expected costs and negative impacts on firm value, and may also demonstrate to society and the company's stakeholders that individual firms are doing their part to help solve society's social and environmental problems through additional disclosures.