Nowadays, it is common to engage social media influencers (SMIs) in social marketing to promote brands and products. Nevertheless, the effect of influencer marketing in Malaysia, especially the credibility of SMIs and its impact on brand attitude, has not been subject to much discussion. Therefore, the goal of this studyContinue Reading
A well-structured board, with diversity, independence, and strong audit committee supervision, can enhance shareholder value by improving monitoring, decision-making, and investor trust, ultimately leading to higher returns However, empirical research has revealed a more subtle perspective, with various relationships that can be positive, inconclusive, or negative. highlighted the importance ofContinue Reading
Perubahan organisasi berlaku apabila sesebuah organisasi membuat transisi daripada keadaan sedia ada kepada beberapa keadaan yang diinginkan pada masa hadapan. Pertukaran kepimpinan tertinggi agensi yang kerap juga boleh menjadi pencetus kepada perubahan tersebut. Penentangan terhadap perubahan sering berlaku kerana perubahan boleh mengganggu rutin perlaksanaan kerja dan kedudukan pekerja dalam organisasi.Continue Reading
Motivated by the recent decline in performance and liquidity crisis of African firms orchestrated by the COVID-19 pandemic, this research examines the impact of real earnings management (REM) on financial distress risk (FDRisk), and whether enterprise risk management quality (ERMQ) moderates the effect. The study provides new insights on whetherContinue Reading
Universities are widely recognized as educational hubs to nurture entrepreneurship. However, there is criticism that not all lecturers are entrepreneurs themselves. To better understand the phenomenon, this study attempts to examine the multi-level factors of the academic e-entrepreneurial self-efficacy. It specifically tests predictors at three levels: individual (human capital, socialContinue Reading
Amid fierce competition in Malaysia’s food industry, companies must unravel the trust dynamics that secure consumer loyalty to online-to-offline (O2O) platforms. By mastering these dynamics, businesses can transform their platforms from mere conveniences and transactional tools into consumer favorites for discovering, ordering, and enjoying food. Hence, this study examines theContinue Reading
Business processes are undergoing significant evolution with the advent of cutting-edge technologies such as Artificial Intelligence, Big Data, Robotic Process Automation, Cloud Computing, Blockchain, Internet of Things, and XBRL. Despite these advancements, the accounting profession has faced criticism for appearing to lag behind other industries in technological integration. This studyContinue Reading
Bagi memastikan koperasi pertanian mampu untuk terus menyumbang kepada pembangunan komuniti pekebun kecil, keupayaan mereka untuk memahami dan mengurus kewangan serta risiko dengan cekap menjadi antara faktor penentu sesebuah kejayaan. Namun demikian, koperasi pertanian dilaporkan masih memiliki tahap literasi kewangan dan pengurusan risiko yang lemah sehingga menyumbang kepada prestasi yangContinue Reading
The tax auditors’ performance is crucial in determining the success of tax audit implementations conducted by tax administrators. This study explores how auditors’ efforts and audit technology influence tax auditors’ performance in the Malaysian context. The objective is to examine the influence of internal factors, such as auditors’ effort andContinue Reading
This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers as well as the influence of economic constraints on these relationships. This study employs a survey methodology that specifically targets individual taxpayers in Malaysia. Leveraging on the theory of planned behaviour, the findingsContinue Reading
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