Aidi AhmiUniversiti Utara Malaysia | UUM · Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Aidi Ahmi
PhD. in Information Systems and Computing
About
123
Publications
275,421
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2,017
Citations
Introduction
Additional affiliations
August 1999 - August 2020
Education
January 2009 - December 2012
Publications
Publications (123)
XBRL or eXtensible Business Reporting Language is a digital version of business reports that have been widely used in order to replace the traditional paper-based reports such as PDF and HTML. Reports in XBRL format opens up various capabilities where the users of the reports can use, share, analyse or add meaningful value to the data. Based on the...
The advancement of information technology in today's technologically driven era has had a significant impact on the way corporate organisations are conducting their business, especially in a developed country such as Australia. Consequently, it is now almost impossible to conduct effective and efficient audits without the use of technology‐based to...
The objective of this paper is to discuss the level of information technology (IT) adoption by Internal Audit Unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, internal auditors have begun to realize the important of IT to perform their audit tasks. Specifica...
Although e-government practice in Malaysia shows considerable progress, accessibility of the government websites has been cited as the next key concern that deserves further attention. It is therefore essential to ensure greater compliance of the government websites with established web accessibility standards and guidelines. This is in line with a...
Having considered that website has becoming an essential platform to communicate, exchange of information and enabling transactions for organizations, making it accessible to the widest range of visitors is getting paramount. Web accessibility concerns mainly on formulating reliable framework to web developers in ensuring accessibility of the web t...
This study seeks to deliver a comprehensive bibliometric analysis of blockchain research undertaken from 2013 to 2023. It seeks to map the field’s evolution, highlight emerging trends, and identify key contributors and thematic areas. Understanding these aspects is crucial for guiding future research and policymaking in the rapidly growing domain o...
This study systematically explores sustainable construction, a crucial intersection of environmental stewardship and the built environment. It aims to map the scholarly landscape, analyzing publications from 1996 to 2024 sourced from Scopus, using robust bibliometric methods including keyword co-occurrence, trend analysis, and multiple corresponden...
Purpose
This study aims to analyse research trends, with particular emphasis on the most influential countries, institutions and top journals, as well as the most frequently cited articles, productive authors and co-authorship networks. In addition, this study identifies and analyses the primary research themes in halal and Islamic tourism and pote...
Arbitration has a long history of resolving disputes, particularly in the construction industry. The benefits of arbitration performance and effectiveness were well promoted, along with its adverse issues. This article aims to examine the evolution trends of arbitration over the last decade based on published articles in the Web of Science and Scop...
Current literature shows that the study of Islamic work ethics is increasingly popular among researchers and human resource managers because the role of religion and its relationship to work outcomes is familiar in management. Islamic work ethics are expected to be able to fix employee morale problems that can have bad consequences for the company....
Purpose
This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential contributions in the field.
Design/methodology/approach
Using bibliometric and thematic analysis of 3,041 Scopus database documents, the study uses tools like VOSviewer for n...
Purpose
This study aims to present the current state of published literature concerning halal tourism and hospitality studies.
Design/methodology/approach
This research discovered 314 Scopus documents from 2003 until 2023 regarding existing studies related to this field. The present study then used a bibliometric analysis of this data set. The pre...
Background: Tuberous sclerosis complex (TSC) is a rare autosomal dominant multisystem disease resulting from hyperactivation of the mammalian target of rapamycin (mTOR) signaling pathway. This study aimed to measure the quantitative impact of publications in TSC. Materials and methods: We analysed TSC literature obtained from the Scopus database us...
This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted using Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in the number of research papers published on tax evasion. The United State...
Purpose
This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.
Design/methodology/approach
Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics l...
This study analyzed the 100 most-cited servant leadership publications in the Scopus database from 1991 to 2021 by using bibliometric analysis. The analysis includes visualization, bibliographic coupling, co-occurrence, and co-authorship analysis. Country contributions were examined, with the United States emerging as the dominant contributor, foll...
Background
Despite the unprecedented impact of COVID-19 on the food supply chain since 2020. Understanding the current trends of research and scenarios in the food supply chain is critical for developing effective strategies to address the present issue. This study aims to provide comprehensive insights into the pre, during, and post COVID-19 pand...
This paper explored a trend analysis related to takaful research from 1989 until March 2022. This research aims to determine: (1) the current growth and trends of publications in takaful; (2) the most productive contributors in takaful studies; (3) the highly-cited documents in takaful research; and (4) the essential keywords and themes involved in...
This research aims to trace the evolution of published articles, quotations, and themes on earnings management from 1988 to 2022. Therefore, the Web of Science (WOS) database is employed in the current study to identify the most-cited earnings management articles and the most-involved authors, institutions, and countries in earnings management. Thi...
This study aimed to perform a bibliometric analysis on genetic studies in schizophrenia in the pregenome-wide association studies (GWAS) and post-GWAS era. We searched the literature on genes and schizophrenia using the Scopus database. The documents increased with time, especially after the human genome project and International HapMap Project, wi...
Purpose
This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.
Design/methodology/approach
Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.
Findings
The findings show three components of input required in...
School bullying is recognised as a global issue that raises academic and practitioner concerns because of its adverse consequences on students' physical, mental, and subjective well-being. This study aims to comprehensively examine the area of research on school bullying by performing a bibliometric analysis of 634 publications between 1996 and Aug...
Enterprise Resource Planning (ERP) is a type of integrated business management software that allows a company to gather, store, manage, and understand data from various business processes. Many studies have explored about it implementations and success among big conglomerates. This study aims to explore the current landscape of the ERP studies from...
Sustainability transformations in global financial services aimed at addressing sustainability-related risks have been long overdue and are critical for the future development of financial services. The call for sustainability transformations in financial services arose out of the Paris Agreement and the UN Sustainable Development Goal agenda. The...
This study specifically examines the development of zakat research from the aspects of five bibliometric indicators: (1) current development of zakat research and its distribution; (2) topic areas and themes in zakat research; (3) main contributors of zakat research; (4) current collaboration pattern in zakat studies; and (5) most influential docum...
This paper aims to examine the current state of urban agriculture research under social science. This study used bibliometric analysis based on 424 documents obtained from the Scopus online database as of March 2021. Harzing's Publish or Perish and VOSviewer software have been used to analyze and visualize the results. This article presents the fin...
Purpose
The purpose of this study is to see the effect of market orientation (MO) on business performance with two intervening variables, namely, service innovation and total quality management (TQM) with Muslim fashion micro, small, and medium enterprises as the object of research.
Design/methodology/approach
This study uses a quantitative approa...
Objectives
This study aimed to profile the cognitive aging research landscape from 1956 to 2021.MethodsA total of 3,779 documents were retrieved from the Scopus database for the bibliometric analysis and network visualization. By comparing each keyword’s overall connection strength (centrality), frequency (density), and average year of publication...
Purpose
This research aims to shed light on the trend of humanitarian supply chain (HSC) studies in the era of pre, during and post coronavirus disease 2019 (COVID-19) pandemic outbreaks. This study provides comprehensive bibliometric mapping published in the 21 top vintage sources globally providing detailed metadata on HSC articles. The manuscrip...
Requirements engineering (RE) is gaining acceptance by industries and practitioners as a significant process in systems development. Similarly, the publications on the research related to the RE topic progresses. However, there is a lack of study on the progressions of this research based on a bibliographic portfolio. This paper presents the emerge...
Oral tradition refers to the dissemination of cultural materials through oral or oral discourse. Elements like history, literature, and other cultural heritage are transmitted across generations. However, limited scholarly attention has been devoted to mapping the overview of this research area. Thus, this study addresses the shortcoming by mapping...
While the pathological mechanism of Alzheimer’s Disease (AD) is unclear, oxidative stress has been proposed to be one of its related theories, which can help to uncover the disease’s pathological factors. This review aims to provide a quantitative description and data visualisation of AD and oxidative stress research from the literature obtained fr...
This paper aims to examine the current dynamics of the flipped classroom studies and to propose a direction for future research for the field. Using a bibliometric approach, we observe a sample of 1557 documents from the Scopus database to identify research activity on the flipped classroom. The keywords “flipped classroom” and “flipped learning” h...
Purpose
This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.
Design/methodology/approach
The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis.
Findings
In ali...
Purpose – The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed companies in Nigerian Stock Exchange (NSE).
Design/methodology/approach – This research is a cross-sectional stu...
The 100 most cited articles in zebrafish were published between 1990 and 2015, with 70% published after 2000. The most cited article received 7379 citations, while the least received only 405. The 100 most cited articles were published in 39 different journals with Development having the highest citations (n = 11,966) as well as the highest total p...
Scientific research on honey has grown substantially over the past decades, accumulating more evidence on its role in complementary and alternative medicine. We conducted a bibliometric analysis of honey research from 2011 to 2020 to see the trend of publications in this study area. Based on the keywords used, which are related to honey in the arti...
This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total number of online questionnaires returned was 50 (i.e., a response rate of 15.53%) from the total research popul...
The 100 most cited articles in zebrafish were published between 1990 and 2015, with 70% published after 2000. The most cited article received 7379 citations, while the least received only 405. The 100 most cited articles were published in 39 different journals with Development having the highest citations (n = 11,966) as well as the highest total p...
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences...
This study presents a bibliometric analysis of the publications on melatonin research from the Scopus database during the period 2015–2019. Based on the keywords used, which are related to melatonin in the article title, the study retrieved 4411 documents for further analysis using various tools. We used Microsoft Excel to conduct the frequency ana...
Massive open online courses (MOOCs) are an important approach for achieving UNESCO's aim of open and accessible education. However, there are concerns regarding fragmentation or bias of MOOCs toward certain disciplines or countries. This study sought to: (a) examine how MOOCs research has evolved and is distributed, (b) determine what key areas are...
FinTech, the word which is derived from "financial technology", is the technology and innovation which their objectives are to offer better services and technologies in the financial services industry in the current and advanced technology age and the industrial revolution. Financial services such as banks, insurance, stock brokerage, investments a...
Purpose
This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria.
Design/methodology/approach
The methodology in this paper is that the data were elicited from secondary sources such as the Al-Qur’an, Hadiths and other empirical studies in the existing literature. The Tawhidi epi...
This study aims to examine the connection between strategic management accounting (SMA) practices and the elements of value creation. Two hundred fifteen data from state and federal Government Linked Companies (GLCs) in Malaysia were collected through a questionnaire survey. Respondents for this study were selected through purposive sampling. These...
Studies related to the Internet of Things (IoT) has grown tremendously since 2010 even though this topic has been found published in Scopus since 1970. Several studies have been published in the Scopus database to analyse the trend in this topic. However, it does not account for the whole years (since 1970 up to 2019). This study employs a similar...
The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect o...
This study focuses on the sustainable
supplier selection in Malaysia palm oil refining and
oleochemical manufacturing industry. A sustainable
supply chain could lead to smoothness in the long run
and thus ensure higher excellence and productivity. It
is important to have suppliers that adapt to the
sustainability nature of the organisation in order...
There are various challenges of the live animal industry, not just in Malaysia but also to many parts of the world. This study focuses on the supply chain management of live animal trading in Malaysia. This study aims to investigate the challenges specifically in supply chain management areas in the live animal trading. A total of 20 semi-structure...
The multiple-disciplinary article has been written belong to the Virtual Team area. Unfortunately, a lack of analysis is not measured by publication trends related to this field. Hence, these studies to demonstrate the trend of “Virtual Team” scientific literature from 1991 until 2020. Specifically, a total number of 1,782 publications were investi...
eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders. The implementation of XBRL brings some benefits and impacts to all of the users of financial reports. This study aims to identify the...
The objective of this study is to discover the good governance practices in the public sector entities by assessing ten good governance dimensions following the international best governance practices guidelines. This study is based on a case study analysis of six public sector entities using a content analysis of the annual report. From the case s...
The age of fast modifications across the digital and new technology-driven economy, artificial intelligence, and fast cycles of product life have made engineering important for worldwide economic and social development. Further, ingenuity is also crucialinconfronting the uncertainties and challenges brought byIndustrial Revolution 4.0 (IR4.0) and d...
This study explores the global perspective of payroll research and patent innovations for the past 50 years. The aims are to offer insights into payroll research and publication characteristics, and to highlight patterns and trends of the payroll systems development. Data are based on the Scopus database up to year 2018. Articles related to payroll...
Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however, varies especially in term of the factors that influence the usage and the level of the adoption. This paper aims,...
The significance of quality internal auditing has received serious attention in both regulatory and public fora in recent years. Essential elements of organisation internal auditing are competency, independence, quality of work performed, risk-based internal audit, internal control activities and coordination between internal and external auditors....
The significance of quality internal auditing has received serious attention in both regulatory and public attention in recent years. Essential elements of organisation internal auditing are competency, independence, quality of work performed, risk-based internal audit, internal control activities and coordination between internal and external audi...
Selecting the right supplier has been the greatest challenge in supply chain management (SCM) in many industries. Large spool of suppliers in industry and diversity of purchasing scope causes a wide variety of supplier selection criteria. The right strategy in fixing the criteria for supplier selection is crucial, to ensure smooth supply chain oper...
Nowadays, it hardly recognises the differences between a genuine and counterfeit product as the imitation products have flooded the market all over the world. In recent years, information technology and e-commerce have influenced the business market to produce fake products online, and products were produced with cheaper quality. In reality, they a...
In recent years, the hospitality Industry has overcome numerous challenges to initiate green practices. Greater interest in customers green behaviours has led the hotel industry to practice more environmentally friendly activities. Therefore, this study aims to identify the factors that influence customers in visiting green hotels in Malaysia. The...
Research on Industry 4.0 was initiated in 2012. Since
then, the term “Industry 4.0” has been widely used among
researchers to further investigate the development of technologies
in the related industry. Thus, the aim of this study is to analyze the
scientific literature published in the field of Industry 4.0. Scopus
database was utilized to collect...
Violation of workplace norms is perceived as incivility and could potentially bring negative consequences to psychological health and organizational attitudes. Given this, abundant research on incivility is conducted to look at the dynamics, causes, and outcomes of incivility and its negative impacts on employees’ well-being. Up until this date, no...
The objective of this paper is to understand the investigation of economic and financial crimes by the Nigeria’s Economic and Financial Crimes Commission (EFCC). Thus, the study through the use of case study from the qualitative research paradigm attempts to understand from the perspectives of experts from EFCC, the investigation of categories of e...
The purpose of this study is to examine the relationships between selected components of corporate governance and financial performance of listed companies in Bursa Malaysia. In this study, the most critical components of corporate governance including board independence, board size, board expertise, audit committee size, audit committee independen...
The objective of this paper is to explore the trend of the research, publication and article tittles on the ingenuity studies that have been carried out for the last five years period (from 2013 to 2017). The concept of ingenuity is well- defined first and theme prose is reviewed from the entire outlook of general ingenuity research, not only limit...