Azleen Ilias

• Universiti Tenaga Nasional

This study aims to see the emergence of brand love for English Premier League (EPL) football teams. It was conducted on EPL football fans in Malaysia. The data was collected using an online questionnaire sent via social media to reach 150 respondents. Brand love is a construct composed of six dimensions: emotional attachment, high quality, brand co...

In determining the service quality in public and private universities or Higher Education Institutions (HEIs), customer satisfaction (for service-oriented organizations) or, in this case of quantitative research, students’ satisfaction evaluation and assessment is very significant. Universities constantly gain, sustain, and develop deeper relations...

This study examines the factors influencing future accountants from the lens of experienced auditors. This study employs a qualitative case study design, focusing on the challenges and issues faced by future accountants, with the aim of enhancing career opportunities that align with employer needs. Interviews with eight experienced auditors, along...

This study employs the upper echelons theory to examine the factors that influence the financial performance of cooperatives in Malaysia. Specifically, three factors are selected in this study, namely board size, female directors, and ownership dispersion, in relation to the financial performance of the cooperatives in Malaysia. In this study, a co...

This study verifies that the scepticism scale devised by Hurtt (2010) for assessing the practical implementation of professional scepticism among university accounting students is appropriate, as supported by the auditing literature. On the basis of twenty-two modified items of Hurtt's (2010) professional scepticism scale, 319 responses were gather...

The eXtensible Business Reporting Language (XBRL) functions as an independent, open platform that facilitates efficient information transmission over the Internet, improving business information utilization. Despite its widespread adoption and numerous benefits, unresolved assurance issues undermine its effectiveness, revealing a significant resear...

Purpose: This study aims to examine the challenges in constructing a commercial public sector entity definition framework in Malaysia. Design/ Methodology/ Approach: This study employed a qualitative methodology, specifically utilising interviews as the primary data collection method. The participants in this study were individuals affiliated with...

Purpose: This study aims to examine the challenges in constructing a commercial public sector entity definition framework in Malaysia. Design/ Methodology/ Approach: This study employed a qualitative methodology, specifically utilising interviews as the primary data collection method. The participants in this study were individuals affiliated with...

Risk is an inherent component of any business venture and has emerged as a significant worry for stakeholders. The notion of risk is often linked to the likelihood of unfavourable events or transactions taking place during a certain period, resulting in adverse consequences for the achievement of objectives. This idea pertains to the potentiality o...

This study aims to examine the perception of risk management and internal control in the public sector, specifically concerning preventing fraud. Specifically, this study examines the various aspects of fraud prevention among employees in the public sector, including goal formulation, internal environment, and communication of information, risk res...

Purpose: This study aims to examine the financial literacy of the indigenous people known as Orang Asli in Malaysia and examines the intrinsic and extrinsic factors that may influence financial literacy among the Orang Asli in Banting, Selangor, Malaysia. Four factors are chosen namely, financial attitude and financial knowledge which represent the...

This study analyses the profiles of academics and their perceived institutional leadership practices at their universities. A questionnaire survey was conducted among 1771 academics from Malaysian public and private universities. The results of the survey show that women make up the majority of academics in universities, and most of them hold at le...

Purpose: This study explores the possibility of applying the definition of “government business entity” (GBE) to construct the definition of “commercial public sector entity” (CPSE) based on the characteristics of GBE. Comparison was made between the characteristics of GBE in nine countries, namely the United Kingdom, the United States, Canada, Aus...

Purpose: The present study examined the impacts of individual and organisational attributes on accountants’ professional scepticism levels in the Malaysian public sector. Specifically, three individual and two organisational attributes with corresponding impacts on accountants’ professional scepticism in the public sector were appraised. Design/ Me...

This study evaluated employees' perspectives about goal setting, the internal environment, information sharing, risk response, monitoring, risk assessment, control activities, and awareness of internal controls. Five hundred thirty-seven public workers responded to a questionnaire survey based on the Committee of Sponsoring Organizations (COSO) Ent...

This paper discusses the issues surrounding the accounting curriculum when taking into account the sustainability era. It presents the concerns raised by employers about the need to maintain, revise, or improve the accounting curriculum to keep it relevant. This paper discusses the skills needed by future accountants in terms of hard and soft skill...

This study examined the Malaysian university students’ experience of online learning (OL) usage challenges during the COVID-19 pandemic using Berge Model among gender, experience, and intention. It examined the association between experience of online learning usage and intention to use online learning. This study surveyed 436 students via the elec...

This study examined the influence of perceptions related to prestige/status, job security/stability, opportunity for advancement, program difficulty, and salary on the intention to pursue the Certified Internal Auditor (CIA) Qualification among students in public and private universities. Based on the Theory of Planned Behavior (TPB), this study em...

Purpose: This study aims to examine professional scepticism among accountants in the public sector. Specifically, this study evaluates the understanding of professional scepticism among accountants in the public sector. It then evaluates the perceived importance of professional scepticism of accountants in the public sector. Methodology/Approach: T...

This study aimed to examine the implementation of risk management in the public sector and, subsequently, identify the components of risk management that best fit the public sector. Interviews were conducted with 26 participants from nine government agencies to determine the Malaysian government's risk management and internal control processes. As...

Purpose: This study aims to examine the factors influencing the research productivity of academics in Malaysian universities. Specifically, this study examines whether individual and institutional factors can influence academics’ research productivity. Design/Methodology/Approach: This study utilized a questionnaire survey as the research instrumen...

This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students’ experiential activities, and student credentials and certifications...

This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four regulators in the financial reporting environment...

Purpose: This study aims to examine the factors influencing the research productivity of academics in Malaysian universities. Specifically, this study examines whether individual and institutional factors can influence academics' research productivity. Design/Methodology/Approach: This study utilized a questionnaire survey as the research instrumen...

Effective from December 2016, the Malaysian external auditor is required under the revision of the International Standard on Auditing (ISA) to give comments on Key Audit Matters (KAM) in the audit client’s financial statement which indirectly increases the relevancy of ISA 610 “Using the Work of Internal Auditor”. This study aimed to explore the im...

Purpose: This study explores the validity of Hurtt’s (2010) scepticism model in the context of accountants in the public sector in Malaysia. Methodology/Approach: A factor analysis was conducted to determine the suitability of the instrument for accountants in the public sector. Three hundred and fifty-six (356) accountants appointed in various gov...

Following the adoption of the eXtensible Business Reporting Language (XBRL) throughout the world, the Companies Commission of Malaysia (SSM) has taken the initiative to develop the Malaysian Business Reporting System (MBRS). The MBRS is a reporting and submission system that is aligned with the XBRL’s requirements and format. It incorporates the XB...

This study examines the factors influencing internal auditors' ethical judgement. Specifically, this study examines the effect of organisational ethical culture, audit experience and ethics training on internal auditor's ethical judgement in a bank in Malaysia. Using questionnaire survey on 162 internal auditors, this study shows that organisationa...

The study examined the XBRL adoption process of Malaysian Business Reporting System (MBRS) by utilizing Everett Rogers' Diffusion of Innovation (DOI) theory. The study focused on the three phases, namely, knowledge gathering and persuasion phase, decision-making phase, and implementation phase of XBRL adoption process gathered from a government age...

Online learning has become important to most students and lecturers in this academic era due to the COVID-19 Pandemic. This study attempted to investigate issues pertaining to online learning among university students in Malaysia during this pandemic. The online interview technique used various online platforms involving 147 students from 16 univer...

Abstract Purpose: This study aims to identify technological factors and how these factors influence the XBRL adoption process of the regulators in Malaysia. Methodology: This paper applied Rogers’s (1983) adoption process and DiPietro, Wiarda, and Fleischer’s (1990) Technological, Organisational, and Environmental (TOE) framework. The paper adopte...

ABSTRACT: This research focuses on how the accounting profession embraces change in this new era. Nowadays, as technology adoption can be considered crucial to be applied by accounting practitioners and has been raised by the Malaysian Institute of Accountants (MIA). Specifically, this research explores the awareness, level of knowledge and experie...

The Companies Commission of Malaysia (SSM) has established the eXensible Business Reporting Language (XBRL) which is the Malaysian Business Reporting System (MBRS). This study examines the technological, organisational and environmental factors influencing the usage of MBRS among the practitioners. Using interview as the data collection among 12 re...

Extensible Business Reporting Language (XBRL) has evolved over more than a decade and affects the financial reporting landscape worldwide. However, since its evolvement, XBRL has yet to be fully adopted around the world, particularly in Malaysia. This study aims at providing a better understanding on XBRL adoption by identifying the current state o...

Extensible Business Reporting Language (XBRL) has evolved over more than a decade following the worldwide changes affecting the financial reporting landscape. XBRL, defined as “an open independent platform, international standard for a timely, accurate, efficient and cost-effective electronic storage, manipulative, repurposing, and communication of...

This study examined the factors influencing XBRL adoption process among the Malaysian regulators in the financial reporting environment. Specifically, this study aims to examine the drivers and challenges in the knowledge and persuasion phase faced by the Malasyain regulators in their adoption process of XBRL. This study relied on two frameworks na...

ABSTRCT Nowadays, providers, intermediaries and users are in need of information from real time reporting instead of traditional reporting. Traditional reporting communicates without automated business reporting either via the Portable Document Format (PDF), HyperText Markup Language (HTML) or Excel and Word documents. On the other hand, the real t...

The purpose of this study is to obtain results of expectation from customers to the services offered by McDonald’s fast food restaurant in Malaysia. There are three main objectives for this study started with validating the reliability value of each dimension in SERVQUAL model, to investigate importance ranking and to examine the relationship of ea...

This study is conducted in order to investigate the degree of satisfaction level of customers after experiencing McDonald’s services in Malaysia through SERVQUAL dimensions. It tested also the relevancy of SERVQUAL dimensions with three new additional items (food prices, service time and convenient location) for importance ranking purposes and exam...

This paper will address the issue of internet business reporting (IBR) that was implemented by 212 Public Listed Companies (PLCs) in communicating tremendous information for stakeholders to achieve the competitive advantage. It focused on the quality of non-financial information based on Internet Business Reporting Quality (IBRQ) indexes that compr...

This study examines the adoption of an accounting information systems language known as Extensible Business Reporting Language (XBRL) among public listed companies in Malaysia. Using 100 top public listed companies as the sample study, this study examines whether these companies have adopted XBRL, consistent with the call made by the Companies Comm...

This book is the first of its kind with comprehensive coverage and detailed discussion of topics in the internal audit course. It supplements learning with case studies to assist understanding of practical aspects of internal auditing. It is hoped that the efforts to combine both the theory and practical aspects of internal auditing contribute to t...

The aim of this study is to investigate the perception on relative advantage accrued from using eXtensible Business Reporting Language (XBRL) among various job descriptions and type of organizations from a Malaysian perspective. This study also intended to show the association between perceived relative advantage and intention of future use. The da...

The study is on the investigated levels of score for the quality of the internet business reporting, particularly for 212 Malaysian Public Listed Companies (PLCs). As one of the developing countries, Malaysian listed companies need to emphasize and concentrate more into providing useful information and accessible internet reporting to investors and...

The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective. This research is consid...

This paper will addressed the issue of internet business reporting (IBR) that were implemented by 212 Public Listed Companies (PLCs) in communicating tremendous information for stakeholders to achieve the competitive advantage. It focused on the quality of non-financial information based on Internet Business Reporting Quality (IBRQ) indexes that co...

Purpose: This study is seeks to investigate the familiarity and preference of the existing presentation format (HyperText Markup Language and Portable Document Format) and a new reporting format (eXtensible Business Reporting Language) through a survey among several experts who are involved in internet financial reporting. Design/methodology/approa...

Purpose – to validate the factors of Technology Acceptance Model (TAM) and Psychological Attachment towards Computerised Accounting System (CAS) for users’ experience particularly public sector from Accountant General’s Department(AG). Design/Methodology/Approach – The survey was adapted the instrument from Malhotra and Galleta (1999). Based on 99...

Nowadays, employers are expecting capable and competent graduates to be hired in fulfilling organizations’ goals and objectives. Same goes to public sector organization as facing by Accountant General’s Department of Malaysia (AG) in ensuring their future accountants acquired both soft skills and hard skills. Today, future public sector accountants...

The current study had explored the Extensible Business Reporting Language (XBRL) among various stakeholders from a financial reporting perspective. In addition, the impact of the benefits on users, organization and preparers might vary according to the culture, country or financial regulations. Thus, this research will focus on Malaysia since Malay...

The study is on the investigated levels of score for the quality of the internet business reporting, particularly for 212 Malaysian Public Listed Companies (PLCs). As one of the developing countries, Malaysian listed companies need to emphasize and concentrate more into providing useful information and accessible internet reporting to investors and...

The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective. This research is consid...

The current study had explored the Extensible Business Reporting Language (XBRL) among various stakeholders from a financial reporting perspective. In addition, the impact of the benefits on users, organization and preparers might vary according to the culture, country or financial regulations. Thus, this research will focus on Malaysia since Malay...

This current research intends to investigate the familiarity and preference of the existing presentation format (HTML and PDF) and a new reporting format (XBRL) through a survey among several experts (senior management, accountants, auditors, tax practitioners, consultants, other directors, financial directors, bankers, regulators, academicians, in...

This study focuses on end-user computing satisfaction (EUCS) pertaining Government Financial Management System (GFMAS) in the Accountant General’s (AG) Department. The goodness-of-fit for end-user computing satisfaction model has been measured by structural equation modelling. Researchers found that all constructs (content, format, accuracy, timeli...

This research was undertaken to explore the perception towards the information provided in corporate annual report. The main purpose of the study was to examine the perception of ability to read, importance, relevance, usefulness and difficulty among users from different academic background. Besides that, researchers investigated the possible probl...

This current study, researchers interested to discuss the satisfaction of users towards the website which provide information on financial reporting. The study only intends to examine the satisfaction towards the overall information provided in the content and presentation for the website style. The research has adopted the model of end-users compu...

The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant G...

The Goods and Services Tax (GST) is becoming one of the most prominent topics in Malaysia. The announcement by the Malaysian Ministry of Finance (MOF) in the Budget 2010 on the implementation of GST had created various reactions from practitioners, academicians, general public and most important businesses. GST is one of the tools that are proposed...

The importance of computerised accounting system (CAS) is indisputable for private as well as public sector. One of the continuous efforts in the public sector can be seen through the introduction of Government Financial and Management Accounting System or GFMAS by Accountant General (AG) Department in year 2005. GFMAS is expected to enhance operat...

The purpose of this study is to examine the difference perception among end-users (gender, education background, position, year of service (tenure), and attending computerised accounting course). towards The Government Financial and Management Accounting System (GFMAS). GFMAS is one of Computerised Accounting System (CAS) which has been developed f...

The importance of computerised accounting system (CAS) is indisputable for private as well as public sector. One of the continuous efforts in the public sector can be seen through the introduction of Government Financial and Management Accounting System or GFMAS by Accountant’s General (AG) Department in year 2005. GFMAS has been expected to enhanc...

This paper adapts and validates instruments (i.e. accuracy, ease of use, reliability, timeliness, content, format, and satisfaction) for measuring end-user computing satisfaction (EUCS) of computerized accounting system (CAS) in government sector (responsibility centre). The research was conducted using a set of questionnaire to 90 public sector's...

Differentiation is defined as the process of adding a set of meaningful and valued differences to distinguish the company's offering from competitors' offerings (Kotler, 2003, p. 315). The created value as obtain from being difference is to enhance the standard, performance review and establishment of one's company. Therefore it's important to stra...

This research is focused on the Key Performance Indicators (KPIs) spesifically for academic staffs or lecturers that are especially from universities or higher education institutions. This is based on the specific tasks that are needed to be execute which are teaching and learning, research and publishment, conference, negotiation and comunity serv...

This research is focused in the Computerised Accounting System (CAS) that conceptually applied in Jabatan Akauntan Negara Malaysia (JANM). It is important to view the level of transformation of Branch Accounting System (BAS) towards Government Financial Management Accounting System (GFMAS). This transformation is because of the problems that occurr...

To examine critical factors; (1) content (2) accuracy (3) format (4) ease of use (5) timeliness (6) satisfaction with system’s speed and (7) system reliability in End-User Computing Satisfaction (EUCS) that influence most end-users’ satisfactions. The research was conducted using a set of questionnaires to 269 staff that use computerized accounting...

This study employs the Technology Acceptance Model (TAM) to examine taxpayers' attitude in using e-Filing system. Data are collected from taxpayers in three higher learning institutions in Labuan F.T. The purpose of this study is to examine the differences of taxpayers' attitude to use e-filing among gender, level of education, experience of handli...

Differentiation is defined as the process of adding a set of meaningful and valued differences to distinguish the company’s offering from competitors’ offerings (Kotler, 2003, p. 315). Karl Cluck of Razorfish, recommends that “online marketers must enhance the user’s online experience in order to entice potential customers to buy” (“New York E-Comm...

Previously, very less research done to test demographic factors that contribute towards satisfaction and service quality. This study attempts to examine the differences of selected demographic factors (gender, races and semester of studies) on the students’ satisfaction and service quality. Furthermore, this study is also to examine any relationshi...

This study attempts to examine the relationship between service quality dimensions and overall service quality (tangibility, responsiveness, reliability, assurance and empathy) and students satisfaction. Furthermore, this study is also examine critical factors in service quality dimensions (tangibility, responsiveness, reliability, assurance and em...

This paper is to examine critical factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability in End-User Computing Satisfaction (EUCS) that influence most end-users’ satisfaction. The research was conducted using a set of questionnaire consist of seven factors; content, accuracy, format, ease...

Abstract It seems clear that previous research have not attempted to test the End-User Computing Satisfaction (EUCS) on the computerised accounting system (CAS) in Labuan FT private companies. The purpose of this study is to measure the level of satisfaction among the end-users of computerised accounting system (CAS) in private companies. The st...

The Principle of Accounting (PA) subject is a core course in most business faculty or department. However, only limited research has examined the perceptions of business students about the accounting course relative to their respective majors. This study examines the differences perception of interest and important and also difficulty and confidenc...

This study used the Technology Acceptance Model (TAM) to examine taxpayers’ intention in using e-Filing system. Data are collected from three higher learning institutions’ staffs particularly in Labuan F.T. The purpose of this study is to determine the relationship between taxpayers’ intention to use e-Filing towards attitude, perceived usefulness,...

Islamic business ethics is essential for SME industry. Islamic business ethics is essential not due to it is fashionable, rather, because ethical choices are unavoidable. The challenge of Islamic business ethics is to make that inevitable ethical decision making explicit to make it better. Far from being anti-business, ethics actually provides esse...

Performance measurement is a control of a company for track progress. In traditional measure that focus only financial measure and ignore all factors that not associated with financial. According to Kaplan and Norton (1996), the balanced scorecard emphasizes that financial and non-financial measures must be part of the information system for employ...

It seems clear that previous research have not attempted to test the End-User Computing Satisfaction (EUCS) on the computerised accounting system (CAS) in Labuan Federal Territory (FT) government sectors. The purpose of this study is to measure the level of satisfaction among the end-users of computerised accounting system (CAS) in government secto...

There is wealth of literature in the area of the measurement of satisfaction among end user computing. Focusing in the area of end-user computing, a number of studies have attempted to capture the overall evaluation that end users have regarding the user of an information system. However, it seems clear that previous research have not attempted to...

The objective of this study is to identify the level of Communication Apprehension (CA) among final year accounting students particularly in Universiti Tenaga Nasional. This study also aims to test the Personal Report Communication Apprehension (PRCA). This study indicated more than 50% of the highest level of CA for the generalized context pertain...