Erlane K Ghani

Erlane K Ghani
Universiti Teknologi MARA | UiTM · Accounting Research Institute (ARI)

About

165
Publications
107,804
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
1,229
Citations

Publications

Publications (165)
Article
This study examines the factors influencing artificial intelligence (AI) adoption in publicly listed manufacturing companies in Malaysia. Specifically, three factors are investigated based on the technology, organisation, and environment (TOE) framework: information technology (IT) capability, top management support, and government support. Using a...
Article
Full-text available
This study examined the digital banking effectiveness of a bank. This study specifically explored the effect of perceived usefulness, banking system reliability, and COVID-19 pandemic on the digital banking effectiveness of a bank in Malaysia based on the technology acceptance model (TAM). Data collection was undertaken using a questionnaire survey...
Article
Full-text available
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements influence fraudulent financial reporting in the institutions...
Article
This study aims to examine the factors influencing the effectiveness of Anti-Money Laundering (AML) programs among bank employees, specifically the three factors of staff expertise, IT infrastructure, and rules and regulations. One hundred and fifty-two AML analysts participated in the questionnaire survey. The results show that staff expertise and...
Article
Full-text available
This study aimed to examine the effects of knowledge, time pressure, and personality characteristics on professional skepticism among auditors. This study conducted a questionnaire survey of 258 auditors in a Malaysian government audit department. The results showed that of the three factors examined in this study, time pressure and personality cha...
Article
Full-text available
This study investigates how managerial ownership affect real earnings management practices in Malaysia. This study uses discretionary expenses to capture real earnings manipulation. Using a sample of 1393 firm-year observations of listed firms, over the investigation period 2006 to 2015, the findings indicate that the degree of real earnings manage...
Article
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...
Article
Full-text available
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...
Article
Full-text available
This study examines the factors influencing tax compliance among the e-commerce taxpayers in Malaysia. Specifically, this study examines the effect of behaviourism, enforcement, and law clarity on tax compliance among the e-commerce taxpayers who are involved in the clothing and fashion business activities in Malaysia. Using questionnaire survey on...
Article
Over the last four decades, the issue on leadership in universities, particularly institutional leadership, has been under increasing scrutiny due to the importance of the role of the leader in managing his university effectively. This paper presents the qualitative findings on the concept of institutional leadership with a focus on Vice Chancellor...
Article
Full-text available
This study presents an evidence on the importance of auditor’s reputation, auditor’s fee and auditor’s skepticism to the quality of auditing earnings management. Using auditors from the Big 4 and non-Big 4 audit firms, a study was conducted to examine whether these characteristics of the auditors influence their audit quality on earnings management...
Article
Recent fraud cases in Malaysia have become the most serious issue that is related to companies or the public sector. In a company, asset misappropriation has become major concern to the management of the company because asset misappropriation may seemingly be an insignificant behaviour that will not give so much impact to a company but if it is not...
Article
Full-text available
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...
Article
This study examines the factors influencing academic fraud based on two components of the fraud triangle theory in a faculty of a university from the perspective of students. Specifically, this study examine whether pressure and opportunity increase the students’ propensity to commit academic fraud. Using questionnaire survey on 227 respondents, th...
Article
Full-text available
This paper presents the development process of talent management in higher education institutions. Specifically, this study aims to identify clusters that best fit the leadership competency framework for those institutions. This study utilizes the qualitative approach via focus group discussion with the Leadership Competency and Instrument Committe...
Article
Full-text available
The role of government-linked companies (GLCs) in Malaysia is vital for the growth of the economy in Malaysia. Nonetheless, the perception from the public at large towards GLCs in Malaysia was unpleasant because of the performance not as it should be as GLCs. Using 17 GLCs listed on the Bursa Malaysia, this study aims to investigate the factors tha...
Article
Customer due diligence is a process of identification high risk customer which involve investigation and gathering of customer’s information for further assessments of customers profile to categorize customers according the type of risks. This study specifically targeted as niche group of first-line defence officers who are responsible to carry out...
Article
Full-text available
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...
Article
Full-text available
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...
Article
Full-text available
The purpose of the study: This research explores issues related to human mobility trend reflecting an increasing outflow of intellectual talents by surveying the migration propensity of future professional labours in Malaysia using small samples from selected universities having different establishment orientation and student compositions. It also...
Article
Full-text available
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...
Article
Full-text available
The purpose of this study:This paper provided a summary of various previous studies on conceptual frameworks that highlighted only SIA content that needed to be developed so that graduates could provide many contributions in the company from the aspect of applying information technology according to the competencies required by the AICPA. Methodolo...
Article
Full-text available
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...
Article
Full-text available
The current study aims to explore the effect of ecological innovations, energy efficiency and management accounting systems in influencing firms’ environmental performance of Indonesian manufacturing companies. The study further analyzed the relationship of ecological innovation, energy efficiency, and management accounting system with an organizat...
Article
Full-text available
The objective of this empirical research is to analyze the risk-return through financial ratios as determinants of stock price in ASEAN region. To address this purpose, business firms from Malaysia, Indonesia, Thailand and Singapore are selected with a sample of 10 firms in each state over 2012 to 2016. Multiple regression technique is applied to a...
Article
Full-text available
Focusing on the current environmental era, the present study aims to evaluate the role of accounting and environment in driving the firm’s performance. Therefore, the study is motivated to evaluate the specific relationship of energy efficiency, accounting information system efficiency and environmental uncertainty with business performance. The cu...
Article
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...
Article
Full-text available
The prime objective of the current study is to the link between Supply chain capability and inter-organizational compatibility. In addition to that, the mediating role of the inter-organizational information systems (IOIS) integration in the relationship between the Supply chain capability and inter-organizational compatibility is examined. Using s...
Article
Full-text available
This study examines the relationship between transparency, competency and religiosity with the ethical behaviour of the public officers in Malaysia. This study utilises the questionnaire survey as the research instrument distributed to the public officers from eleven enforcement agencies in Malaysia. Using multiple regression analysis on 71 respond...
Article
Full-text available
The Malaysian government has encouraged the corporate sector to be seriously committed in supporting sustainable development. One of the elements in sustainable development is the inclusiveness of foreign direct investment (FDI) in the corporate sector. FDI plays an important role in the economy as it generates an economic growth by increasing the...
Article
Full-text available
Purpose: This study examines the effect of employees’ understanding of risk management process on knowledge on risk management in a non-profit organisation. Specifically, this study examines the effect of employees’ understanding of risk identification, risk assessment and analysis and, risk control and monitoring on their knowledge on risk managem...
Article
Full-text available
This study examines the effect of Enterprise Resource Planning (ERP) post implementation on employees’ performance in Small Medium Enterprises (SME) in Malaysia. Specifically, this study relies on the DeLone and McLean’s information system success model that proposes three quality dimensions namely, system quality, information quality and service q...
Article
Full-text available
This study examines the relationship between liquidity, growth and profitability of non-financial firms listed on the Bursa Malaysia. Specifically, this study examines the relationship between liquidity and growth on profitability for 50 non-financial public listed firms in Malaysia. Using panel data technique on 250 observations across a five-year...
Article
Full-text available
This study examines the association between government-linked investment companies’ (GLICs’) shareholdings and real earnings management activities in Malaysia. Consistent with prior research, this study uses three proxies to measure real earnings management; abnormal cash flow from operations (RCFO), abnormal production costs (RPC), and abnormal di...
Article
Full-text available
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...
Article
Full-text available
Fraud has always remains an issue for organisations throughout the globe due to the increasing number of fraud occurrences over the years which resulted to the increasing amount of losses. Despite the large amount of efforts by organisations through internal control implementation and the amount of money spent to combat fraud, the numbers of fraud...
Article
Full-text available
Purpose: This study examines the financial performance of family owned firms and state owned firms listed in Bursa Malaysia and the Indonesia Stock Exchange.Design/Methodology/Approach: This study employed abnormal operating performance to measure firm performance over a 15 year period from 1992 to 2007.Findings: This study shows that the state own...
Article
This study examines the effect of firm characteristics on earnings management practices among technology-based public listed firms in Malaysia. Specifically, this study examines the effect of firm size, firm profitability and firm leverage on earnings management practices. Using 83 technology-based firms listed in FTSE Bursa Malaysia KLCI Index for...
Article
Full-text available
This study examines the accounting graduates of a public university in Malaysia. Specifically, this study examines whether the accounting graduates of a public university in Malaysia are in the accounting profession or whether they are in a profession that is not related to accounting. This study also determines whether the accounting graduates’ de...
Article
Full-text available
Article History Keywords Students' under-performance Class attendance Curricular activities Internship experience English language proficiency Advanced financial reporting. This study examines the factors influencing students' under-performance in an advanced financial reporting course. Specifically, this study examines four factors which may influ...
Article
Full-text available
Risk Management is recognized as an important exercise that creates value to a project and improves project performance. Time, cost and quality are the primary measures of a project performance in this industry. The success or failure in any construction project can be monitored through the attainment of these primary measures. Notably, Malaysian c...
Article
Full-text available
The growth of small retailers in Malaysia has increased substantially over the years. Such growth can contribute to a significant portion of the government’s income via tax revenue that can reduce if they do not practice financial reporting. This study examines the financial reporting practices of the small retailers in Malaysia. Specifically, this...
Article
This study investigates the critical success factors of AIS change in an agricultural company. This study adopts the case study approach in achieving its objectives. The findings of this study show that the company has adopted several strategies to ensure the upgrading of the new AIS structure was successful. Several strategies were adopted. The st...
Article
This paper presents the findings of investigation on the accounting information change (AIS) in an agriculture company following the change in its business model and organisational structure due to government policy. This study adopted the Burns and Scapens’ framework that identified three dichotomies--namely, evolutionary vs revolutionary, progres...
Article
This study examines the factors influencing material weaknesses in internal control over financial reporting among the companies in the property industry in Malaysia. Specifically, this study examines six factors namely firm age, firm size, financial health, financial reporting complexity, rapid growth and corporate governance. Using content analys...
Article
Full-text available
This study examines the effect of corporate governance mechanisms on level of risk disclosure among the Malaysian Government-Linked Companies (GLCs). Specifically, this study examines the effect of risk management committee, board independence, board financial expertise, multiple directorships and board size on level of risk disclosure among the GL...
Article
Full-text available
This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector ac...
Article
This study aims to examine employers’ expectations of knowledge and skills in accounting graduates before hiring them. Using a qualitative approach on accounting practitioners and academics, this study shows that the expectations employers place on accounting students in the Industry 4.0 environment is set to change significantly, particularly in t...
Article
Full-text available
This study examines the ownership structure, corporate risk disclosure and firm value of public listed companies in Malaysia. Specifically, this study examines the relationship between ownership structure namely, managerial ownership, institutional ownership, family ownership and corporate risk disclosure. This study also examines the relationship...
Article
Full-text available
The results of the implementation of EU policy in the field of social protection and social security are multidimensional particularly in the aspects of income and living standards, access to qualitative health care, education and work opportunities. Social integration is an instrument for achievement of these results especially promoting employmen...
Article
Full-text available
The purpose of this study is to examine the impact of Audit Oversight Boards (AOB) monitoring on real earnings management (REM) activities in Malaysia. This study uses three proxies to measure real earnings management; abnormal cash flow from operations (RCFO), abnormal production costs (RPC) and abnormal discretionary expenses (RDE). Using a final...
Article
Risk Management is recognized as an important exercise that creates value to a project and improves project performance. Time, cost and quality are the primary measures of a project performance in this industry. The success or failure in any construction project can be monitored through the attainment of these primary measures. Notably, Malaysian c...
Article
This study investigates the critical success factors of AIS change in an agricultural company. This study adopts the case study approach in achieving its objectives. The findings of this study show that the company has adopted several strategies to ensure the upgrading of the new AIS structure was successful. Several strategies were adopted. The st...
Article
This study examines possible indicators of financial distress: financial ratio; financial decision; the preferences of investors; and economic macro conditions. Based on these indicators, the model of financial distress was constructed using capital structure theory. The population in this study is manufacturing companies listed on The Indonesian S...
Article
This study examines the factors influencing accountants' acceptance of Enterprise Resource Planning (ERP) implementation. Specifically, this study examines three factors namely, perceived usefulness, perceived ease of use and computer self-efficacy that may influence the accountants' acceptance on ERP implementation. This study employs the question...
Article
Purpose This study examines the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether using fair value method or the historical cost method on biological asset provides different financial reporting quality. Design/methodology/approach This study uses dat...