A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents

Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty

Qualified audit reports of local authorities in the northern states of Malaysia

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents

Career Success and Organizational Justice as the Potential Predictors of Perceived University Performance: A Study from Public Sector Universities of Pakistan

The main aspiration of the study remained to explore and examine the predictors of perceived university performance. While career success for the faculty members of public sector universities in Pakistan is becoming the area of interest for researchers and academicians. Data were collected from 223 faculty members who are currently serving as faculty members in public sector universities of Pakistan. The results supported the significant positive association of career success and organizational justice with perceived university performance. SEM-PLS technique through, Smart PLS 2.0 applied to explore the results. Keywords: Career Success, Organizational Justice, Perceived University Performance, Universities, Pakistan

The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange

This study aims to examine the relationship between corporate governance mechanisms (representative by each of managerial, institutional ownership, board independence and board meeting) and going concern evaluation among Jordanian listed firms. Through using multiple regression analysis, the results of this study illustrates that there is a positive relationship between managerial ownership, board independence and board meeting and going-concern evaluation, while a negative relationship is found with institutional ownership.There are four main hypotheses, two of them which are managerial and institutional ownership are accepted, while board independence and board meeting are not supported. This study shed more light on the importance of complying with the requirements of governance code and instructions by the companies and the need to impose fines or sanctions on non-compliant companies.The results of this study contribute to the creditors‟ interest to be more alert to companies which may possess characteristics that contribute in manipulation of future companies

The role of government funding in the effort to enhance organisational performance: A conceptual framework

The present article seeks to advance the theoretical knowledge of entrepreneurship by reviewing and synthesizing available research into a conceptual framework that explains the process of how higher education institutes can achieve sustainable performance by adopting entrepreneurial mind set. The framework identifies impact of public entrepreneurial factors, e entrepreneurial training on innovation and entrepreneurial orientation on organisational performance of Higher Education Institutions.This research also proposes the moderating effect of government funding to enhance the organisational performance in general and university performance in particular

The Influence of Career Planning and HRM Practices on Career Success of Faculty Members in Public Sector Universities of Pakistan

The main aspiration of the study was to discover and evaluate the predictors of career success for the faculty members of public sector universities in Pakistan. Data was collected from 92 faculty members who are currently either on study leave or on scholarship and enrolled as international doctoral candidates in four different universities of Malaysia. The results supported the significant positive association of planning and HRM practices with career success. The study converses the significance of these conclusions for faculty members’ career success in public sector universities of Pakistan. Keywords: Career Success, Career Planning, Human Resource Management Practices, Public Sector Universities, Pakistan

The Influence of Career Planning and HRM Practices on Career Success of Faculty Members in Public Sector Universities of Pakistan

The main aspiration of the study was to discover and evaluate the predictors of career success for the faculty members of public sector universities in Pakistan. Data was collected from 92 faculty members who are currently either on study leave or on scholarship and enrolled as international doctoral candidates in four different universities of Malaysia. The results supported the significant positive association of planning and HRM practices with career success. The study converses the significance of these conclusions for faculty members’ career success in public sector universities of Pakistan. Keywords: Career Success, Career Planning, Human Resource Management Practices, Public Sector Universities, Pakistan

Study of the career motivators of accounting students in UUM

This study profiling the career drivers of final-year accounting students at Universiti Utara Malaysia. Specifically, the study identifies what an accounting students is looking for in a career. Comparative examinations of the career drivers are performed by the gender and race. The career driver scores of accounting and non-accounting students are also compared. The results suggest the presence of statistically significant differences between male and female accounting students in the career drivers of power/influence and security. When bumiputra and non-bumiputra setting is used as a basis of comparison, there are statistically significant differences among the accounting students in the areas of status and search for meaning. Accounting and non-accounting students exhibit differences in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy and security at a statistically significant level of p<0.05. Implications and suggestions for future research are discussed

Service quality and customer satisfaction in Thailand’s audit firms

Customer satisfaction is an important factor for firms.In the high levels of competition, many firms are trying to increase customer satisfaction.Increasing customer satisfaction decreases customer complaints, increase repurchase intentions, get higher future profitability and lead to better financial performance.Service quality is a key factor for customer satisfaction. It is an important tool for audit firms for increasing their income and market share.The aim of this research is to determine whether service quality will affect customer satisfaction in Thailand’s audit firms. Perceived service quality of audit firms were measure by adapted and modified 22 items of SERVQUAL scale. The seven-point Likert scale was used for measuring all of the observed variables (service quality and customer satisfaction) which ranged from “1 = strongly disagree” to “7 = strongly agree”.The design of this study used the survey method with data collection through questionnaire by mailing to president/director, accounting manager, or department head of finance and accounting department who act as an agent for their companies and play and important roles in engaging auditor for the audit works. The data were collected from a sample of 296 companies listed on the Stock Exchange of Thailand that spans all of the eight industries during the 2nd quarter of 2014. There are: 1) Agro and Food Industry 2) Consumer Products 3) Financials 4) Industrials 5) Property and Construction 6) Resources 7) Services and 8) Technology. All of these are using auditors under Thailand law and regulations and approved by the office of the Stock Exchange of Thailand in order to audit the Securities and Exchange Commission registrants.In order to test the research hypotheses, correlation and regression analysis was used.Empirical findings of the research show that perceived service quality of audit firms affects customer satisfaction.The results of the findings suggest that audit firm needs to emphasise on service quality.This is to their service quality is usually assessed by measures of the service provider’s relationship with customers.Thus, audit firm service management should pay attention to staff skill improvement and offering fast and efficient services

Qualified Audit Reports of Local Authorities in the Northern States of Malaysia

ABSTRACT The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of &quot;unqualified,&quot; &quot;qualified,&quot; &quot;adverse,&quot; or &quot;disclaimer&quot; accompanied ABSTRAK Kebolehpercayaan terhadap maklumat yang dipersembahkan dalam laporan kewangan pihak berkuasa tempatan adalah penting bagi membolehkan orang-ramai mengukur prestasi mereka dari segi keefisian dan keberkesanan dalam penggunaan sumber. Tugas bagi memastikan kebolehpercayaan terhadap maklumat tersebut dipikul oleh Ketua Audit Negara (KAN), iaitu pegawai yang dipertanggungjawab untuk menguatkuasakan peraturan-peraturan berkaitan pematuhan prosedur audit. Sijil dalam bentuk &quot;tanpa teguran (unqualified),&quot; &quot;berteguran (qualified),&quot; &quot;menafikan (adverse),&quot; atau &quot;bertentangan (disclaimer)&quot; disusuli dengan laporan berhubung kedudukan kewangan pihak berkuasa tempata