Could enterprise risk management (ERM) create, protect and enhance shareholders’ wealth among Malaysian listed issuers

The primary objective of this study is to explore the extent to which ERM implementation is capable of enhancing shareholders’ wealth. A sample of 283 companies operating in the Main Market of Bursa Malaysia was selected.This study utilized the definition of ERM as the independent variable and shareholders’ wealth as dependent variable.The overall observation revealed that ERM was significant in explaining the variation in shareholders’ wealth.Objective setting, event identification, risk response, control activities, information and communication, and monitoring substantiated the hypothesized relationship. The research framework of this study, which utilized assumptions from stewardship and agency theory, could serve as guidance for future research on organizational control and governance.The study fills the gap in literature which mostly concentrated on the USA and western countries.The CRO and the board should focus more advising functions at the earlier stage of the ERM implementation and monitoring functions once ERM matured

The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi

This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of audit expectation gap in Malaysia. The methodology was developed based on Gramling and Schazberg’s (1996) study. Aninstrument of audit expectation gap was distributed to auditors, accountants and accounting educators in Malaysia to ascertain whether there was evidence on the existence of an audit expectation gap between these groups of respondents. The results indicated the existence of an audit expectation gap between auditors, accountants and accounting educators

THE VERACITY OF THE ERM IMPLEMENTATION: AN INTERNAL AUDITING PERSPECTIVE

The internal audit profession has become a focal point after the collapse of various giant corporations. The primary research objective of the study is to investigate the extent of the internal auditors’ roles in the implementation of the Enterprise Risk Management (ERM). The primary data collection was through a questionnaire survey. The results of the hierarchical multiple regressions indicated that the degree of the internal auditors’ roles in the ERM could strengthen the relationship between the internal audit effectiveness and ERM implementation. The nature of the internal auditors’ involvement in the ERM implementation was consistent with the recommendations in the position paper on the role of internal auditors in the ERMInternal Audit Practices, Professional Practice Framework, ERM, Internal auditing, COSO ERM Framework

Smartphones Online Marketing: A Bibliometric and Visualized Analysis

Smartphones and high-speed network connections allow businesses to deliver information to customers faster and more efficiently than ever before. This study analyses the most-cited articles on smartphone online marketing. A bibliometric mapping analysis was used to search for articles related to smartphone online marketing between 2010 and 2020, retrieved from the Scopus database. The title, a number of citations, publishing year, journal, country, subject area, and authors were all recorded and evaluated. VOSviewer was used for the bibliometric study. The search yielded a total of 120 articles, with citation counts ranging from 17 to 225. All of the articles were authored in English. The United States was the region with the most articles published. The highest publication source is the Journal of Business Research. Management, accounting, and business dominated the articles. This study benefits the company and marketers with the marketing strategies used in online marketing with smartphones. In terms of marketing activities and research areas, this study suggests future research directions &nbsp