Mohd Fairuz Md Salleh

Universiti Kebangsaan Malaysia | ukm · Centre for Sustainable and Inclusive Development

Objective: In today's workplaces, emotional intelligence, and work-life balance have gained prominence for their substantial impact on job performance, leading to increased productivity and successful careers. This study explores the relationship between these factors among Malaysian employees. It also investigates the roles of job satisfaction and...

The participation of women on boards of directors and the performance of companies has always been a subject of debate among academic experts, prompting governments and policymakers to update and establish regulations to encourage women's participation on boards to make crucial decisions for businesses. Numerous academic studies have been undertake...

The relationship between politics and the share market has always been a global concern and extensively debated in academic disciplines such as management studies, finance, accounting, business, economics, and social sciences. The effects of this relationship have yet to be generalized as guidance for stakeholders such as investors, shareholders, c...

Purpose The survival and growth of the ready-made garments (RMGs) sectors in Bangladesh depend on sustainable supply chain performance (SSCP). The purpose of this study is to analyse the effects of Internet of Things (IoT), supply chain collaboration and ethical sensitivity on SSCP. Also, supply chain dynamism was tested as a moderator. Design/met...

The increasing number of social companies in Malaysia and their contribution to the Malaysian socio-economy and sustainability is promising. Although several social companies in the nation promote social ideals and address economic, social, and environmental concerns, many obstacles and uncertainties remain in their path to sustainability. This stu...

Purpose This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia. Design/methodology/approach The auditor's reports and financial data were analysed from a sampl...

ABSTRAK Pelaporan bersepadu telah diiktiraf sebagai mekanisme pelaporan yang lebih baik yang memenuhi keperluan pihak berkepentingan, termasuklah juga di sektor awam. Kajian lepas yang mengkaji kandungan item pendedahan laporan bersepadu bagi sektor awam secara umumya dilaksanakan dalam konteks negara maju dan tidak mengambil kira pandangan serta k...

This paper aims to examine the effect between Board Matrix Skill on firm value of MNC that incorporated in Malaysia. BMS is known as a tool to improve governance and assist the Nominating Committee in selecting the best suit successor for the board member. In addition, this matrix skill had implemented by the MCCG where it is use to assess the curr...

Urbanization and rapid use of natural resources worldwide led to a massive increase in the solid waste produced daily. The processing of solid waste is significantly lower than solid waste production. Sustainable solid waste processing requires collective efforts and a change in the general public mindset to reduce and effectively process solid was...

Mobile technology is popular because it facilitates users in multiple ways. This technology is revolutionising the healthcare industry, and mobile-based wearable medical devices (WMDs) are becoming common. Technology adoption is always challenging, and technology value is based on the technology attributes and personal inclination towards using the...

The poor audit quality has become one of the phenomenal challenges facing the financial sector in Jordan, as it has to determine how to implement directives and policies that result in high-quality auditing. The study is motivated by available academic literature indicating the importance of examining audit attributes affecting audit quality in Jor...

Aspek pengurusan harta agama Islam termasuk wakaf oleh institusi yang diberi amanah merupakan faktor penting dalam pembangunan sosioekonomi umat Islam khususnya dan negara secara amnya. Dalam konteks Malaysia, pentadbiran harta berkaitan agama Islam termasuk wakaf diletakkan di bawah kuasa kerajaan negeri seperti yang termaktub dalam Perkara 97(3)...

The competition in higher education has increased, while lecturers are involved in multiple assignments that include teaching, research and publication, consultancy, and community services. The demanding nature of academia leads to excessive work load and stress among academicians in higher education. Notably, offering the right motivational mix co...

Digital technologies empower users to manage their health and reduce the burden on the public health system. The mass adoption of wearable medical devices (WMDs) promotes the ageing population’s confidence besides facilitating users. Thus, the current study aims to empirically evaluate the formation of perceived product value (PPV) with the WMDs’ c...

Intensive energy consumption has become a norm among the younger generation. Energy consumption can be reduced when consumers develop environmental values, beliefs, and norms to build pro-environmental behaviours. The current study’s objective is to expose the intention and behaviour to minimise energy consumption among young Malaysian residents us...

Technology plays an increasingly important role in our daily lives. The use of technology-based healthcare apps facilitates and empowers users to use such apps and saves the burden on the public healthcare system during COVID-19. Through technology-based healthcare apps, patients can be virtually connected to doctors for medical services. This stud...

Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public se...

A profession in the corporate world, regulatory bodies, and structured finance are becoming more interested in effective internal control to prevent fraud. So, the foremost goal of this research will be to come up with a model to show how impactful forensic accounting is in the intense attention to rigid internal control in the Iraqi context. This...

Islamic wealth management is significant to ensure the heirs may survive after losing their loved ones. Therefore, zurri waqf is one of the instruments which can be implement to ensure the perpetual of the family's equity. For instance, if the zurri waqf asset is a land, it could be developed to be an impactful asset than can generate revenues whic...

Abstract. This review is related to literature that uses a multi-method approach to assess current information and knowledge gaps concerning proactive fraud audits, internal audits, and fraud prevention. Therefore, from that point, fraud prevention is necessary for firms' activities because enterprises offer info to many sides, so they need robust...

Zurri waqf stands as an alternative for estate planning upon the death of one’s parents. Despite having current alternative such as will writing, faraid and hibah, zurri waqf is viable as instrument to distribute wealth to the loved ones. Data given by Jabatan Ketua Pengarah Tanah dan Galian (JKPTG) in 2019 shows a total of RM60 billion of unclaime...

Isu agihan zakat sentiasa menjadi topik perbincangan yang utama dalam kalangan masyarakat Islam di Malaysia. Pihak institusi zakat pula telah berusaha bersungguh-sungguh untuk mengagihkan zakat mengikut panduan dan kaedah agihan yang telah digariskan. Bilangan asnaf zakat pula sentiasa meningkat dari tahun ke tahun disebabkan oleh pelbagai faktor...

The objective of this study is to examine the moderation effect of electronic voting system on the relationship between board ownership and board effectiveness. A sample of 76 public listed companies in Malaysia from a population of Top 100 public listed companies were studied. The data were collected from the annual report in 2018 of the sampled l...

This paper aims to focus on earnings management and the influence of business elites towards this practice. This research was made on a total of one hundred seventy-four (174) firm-year observations, in which these comprises of Malaysian public listed companies with at least one (1) business tycoon present in the Board of Directors, over three (3)...

The fuqaha and current scholars have recognised the role of human beings and jinn in fulilling their responsibilities as servants of the Almighty and their trusted responsibilities to the rest of mankind. Certain of discussion under the corpus of Islamic legal knowledge declare that an entity organised by a group of people (syahsiyyah iktibariyyah)...

Waqf zurri or known as family waqf has gain attention since years back. Countries like Kuwait, Singapore, and Malaysia has legalized and practised family waqf. The ultimate objective is to preserve the perpetuity of property within one's descendants. Specifically, this study is to discuss the special attributes of family waqf which can be used as w...

Waqf has been practiced by the Muslim community in Brunei Darussalam since the beginning of their arrival in the country and their acceptance of Islam long years ago. In Brunei Darussalam, all matters relating to waqf are governed and administered by the Islamic Religious Council of Brunei Darussalam (MUIB) based on the provisions of the law contai...

This article proposes Syari’ah-based accounting treatment for collecting and distributing zakat from the perspective of a zakat institution as a trustee. The proposed accounting treatment considers the current practices of zakat institutions in Malaysia in accounting for the collection and distribution of zakat as well as the expert opinion on the...

Isu agihan zakat sentiasa menjadi topik perbincangan yang utama dalam kalangan masyarakat Islam di Malaysia. Pihak institusi zakat pula telah berusaha bersungguh-sungguh untuk mengagihkan zakat mengikut panduan dan kaedah agihan yang telah digariskan. Bilangan asnaf zakat pula sentiasa meningkat dari tahun ke tahun disebabkan oleh pelbagai faktor s...

The Dompet Dhuafa Republika Foundation or better known as Dompet Dhuafa is a non-profit institution established to assist dhuafa through social and humanitarian activities in Indonesia. The Foundation manages ZISWAF funds (Zakat, Infaq, Sadaqah and Waqf) as well as other funds from individuals, groups, companies or institutions in Indonesia. Until...

This study aims to determine Management Fraud Propensity Factors of Fraud Triangle and International Standards on Auditing no: 240 (ISA 240) relationship with earning manipulation. It also examines potential moderating effect of Corporate Governance, measured by index as proxy to opportunity on relationship between Management Fraud Propensity Facto...

Healthy corporate governance is necessary for attracting investor participation and alleviating corruption. Akin to other developing nations, two major challenges arise. First, Increasing foreign direct investments (FDIs) and second, controlling corruption are faced by all countries in the Association of South East Asian Nations (ASEAN) for their e...

This study analyse the effect of institutional multilateral geopolitical impact on Malaysia’s direct investment abroad (DIA). This study used time series data started from 1998 to 2015. The focus of multilateral institution is subjected to G7, BRICS and ASEAN association only. This study used meta-geographical impact of institutional multilateral g...

The objective of this study is to investigate the relationship between International Financial Reporting Standard (IFRS) and Foreign Direct Investment (FDI) inflows. FDI has been identified as an economic consequence of IFRS. However, thus far, few studies have examined this issue in developing countries and there are no studies which have examined...

Peralihan perakaunan asas tunai terubahsuai kepada perakaunan asas akruan dalam sistem perakaunan kerajaan di Malaysia yang telah dimulakan perlaksanaannya pada tahun 2018 memerlukan Kerajaan Persekutuan, Kerajaan Negeri dan organisasi sektor awam di bawah kedua-dua peringkat kerajaan termasuk Majlis Agama Islam negeri (MAIN) dan entiti yang diberi...

This study examines the mediating effect of information asymmetry on the relationship between IFRS and FDI inflows in ASEAN countries. The hypotheses were empirically tested using a sample of ASEAN 6 from 2001 to 2016 and for information asymmetry measurement, this study applies Bid-ask spread and Illiquidity measurement introduced by Amihud (2002)...

This article presents a critical review of revenue recognition practices among the institutions administering waqf, zakah and baitulmal (WZB) in Malaysia. Through a content analysis of financial statements and focus group discussions with the accountants and management of the five WZB institutions, the findings show that different revenue recogniti...

A proper governance system and legal structure under which social enterprises can be established and operated are currently not in place in Malaysia. This study aims to examine the direct relationship between internal governance mechanism and sustainability of social enterprises. The board structure and characteristics are the emphasis of the inter...

Kajian ini akan mengkaji tiga objektif utama iaitu (1) mengkaji amalan perlaporan semasa kutipan dan agihan zakat oleh institusi MAIN serta hasil yang berkaitan dengannya; (2) mengkaji pandangan pakar rujuk dalam bidang fiqh terhadap konsep perakaunan yang melibatkan aspek kutipan dan agihan zakat; dan (3) satu cadangan kerangka syariah untuk pengi...

This study investigates the causal relationship between International Financial Reporting Standard (IFRS) adoption and Foreign Direct Investment (FDI) inflows in ASEAN countries during the period of 2001 to 2016. This study applies panel co-integration and causality test to examine the short and long run and causal relationship between variables. I...

This study analyses knowledge asset as a determinant factor to bilateral trade flows in ASEAN-5 countries, namely, Singapore, Malaysia, the Philippines, Indonesia and Thailand from 2000 to 2015. The gravity model of trade is extended by incorporating the five components of knowledge assets, namely, national's market capital, financial capital, rene...

Kecekapan dan keberkesanan institusi agama dalam menzahirkan akauntabiliti kepada pihak berkepentingan semakin diberi perhatian dan dalam konteks Malaysia, wujud persoalan terhadap tahap ketelusan dan akauntabiliti dalam kalangan institusi berlandaskan Islam seperti institusi yang mentadbir dan mengurus wakaf, zakat dan baitulmal (WZB). Justeru sat...

Foreign Direct Investment (FDI) has been identified as an economic consequence of International Financial Reporting Standard (IFRS) adoption. However thus far, limited studies have examined this issue. The objective of this study is to examine the relationship between IFRS adoption by ASEAN countries and FDI. In order to fulfill this objective, thi...

This study examines the moderating role of audit quality on the relationship of international diversification and firm value of Jordanian Public Listed Firm that is listed on Amman Stock Exchange in 2016. The data is compared between financial and non-financial industries. We chose data from Public Listed Firm in Jordan because the findings contrib...

Background • Data on post stroke outcomes in developing countries are scarce due to uncoordinated healthcare delivery systems. In Malaysia, geographical challenges and the absence of long term community based post stroke registries prevent evaluation of effectiveness of post stroke care delivery services beyond the acute phase. The study aimed at d...

Foreign Direct Investment (FDI) has been identified as an economic consequence of International Financial Reporting Standard (IFRS) adoption. However thus far, limited studies have examined this issue. The objective of this study is to examine the relationship between IFRS adoption by ASEAN countries and FDI. In order to fulfill this objective, thi...

The purpose of this paper is to examine the relationship between institutional geopolitics, ASEAN corporate governance quality and the firm value of Malaysia’s multinational corporation (MNC). We used the data of MNCs in Malaysia that were active from 2009 to 2013 as an evidence of MNCs from emerging market economies. Descriptive analysis, factor a...

The poor of audit quality and how to offer directives and policies to generate high-quality auditing has become one of the phenomenal challenges facing the accounting sector in Jordan. Thus, the purpose of this study is to examine the attributes (the reliance on internal audit work RIAW and the level of compliance toward ethical rules (LCER)) affec...

As trustees, waqf institutions are not only accountable to Allah SWT but also to individuals and society. It has been recognised in prior studies that financial reports are the main medium to discharge accountability. In order to discharge the dual accountability obligation, financial information alone is insufficient. Instead, non- financial infor...

Perakaunan zakat merupakan satu cabang kajian yang penting pada masa kini dalam tadbir urus segala transaksi kewangan sesebuah institusi zakat. Pengurusan dana kumpulan wang zakat merupakan satu amanah dan tanggungjawab yang besar yang dipikul oleh institusi Majlis Agama Islam Negeri (MAIN) dan pendedahan bagi pelaporan dana zakat tersebut perlu di...

Foreign investors prefer markets with less information asymmetry and high-quality financial information that enables them to assess investment prospects at a lower cost. Therefore, IFRS employs as one of the critical inputs to increase transparency, reduce information asymmetries and ultimately affect investors' decision making. Hence, this paper a...

Background: Lack of intersectoral collaboration within public health sectors compound efforts to promote effective multidisciplinary post stroke care after discharge following acute phase. A coordinated, primary care-led care pathway to manage post stroke patients residing at home in the community was designed by an expert panel of specialist stro...

This study analyse the effect of institutional multilateral geopolitical impact on Malaysia's direct investment abroad (DIA). This study used time series data started from 1998 to 2015. The focus of multilateral institution is subjected to G7, BRICS and ASEAN association only. This study used meta-geographical impact of institutional multilateral g...

Peace, freedom and development are the most important concern of the world nowadays. Following that, the concept of Sustainable Economic Development (SED) emerged. In upholding the SED, the Association of Southeast Asian Nations (ASEAN) establishes the effective Rule of Law (ROL) in its region. However, the indicator does not show a satisfactory ra...

This study analyse the effect of institutional multilateral geopolitical impact on Malaysia's direct investment abroad (DIA). This study used time series data started from 1998 to 2015. The focus of multilateral institution is subjected to G7, BRICS and ASEAN association only. This study used meta-geographical impact of institutional multilateral g...

Healthy corporate governance is necessary for captivating Foreign Direct Investment (FDI) and alleviating corruption. There is a significant positive relationship with FDI and negative relationship with corruption of developing countries' economic growth. Akin to other developing nations, there are two major challenges; increasing FDI and controlli...

Based on the Islamic conceptual framework of accountability and the maqasid syariah, this paper proposes a list of disclosure items for the reporting of the institution of waqf, zakat and baitulmal. The process of identifying the disclosure items takes into account the findings of previous studies, the views of the institutions of waqf, zakat and b...

This study examines the influence of the ASEAN cooperation on firm value. As far as the cooperation of the Association of Southeast Asian Nations (ASEAN) is concerned, one aspect of geopolitical mechanisms is ASEAN " s smart power which combines hard and soft power. This smart power is considered an important mechanism for corporate strategies. Any...

This study investigates the relationships between financial hegemony groups, global diversification strategies and firm value of the Malaysia’s 30 largest companies listed in FTSE Bursa Malaysia Index Series during 2009 to 2012 period. We chose Malaysia as an ideal setting because the findings contribute to the phenomenon of the diversification–per...

Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms' financial statements. The model was found to be effective in detecting 76% of earnings manipulating firms s...

This study examines the influence of ASEAN cooperation on firm value by using data from multinationalfirms in Malaysia that actively trade in ASEAN countries from 2009 to 2013. The study analyzes geopolitical influences with regard to the influence of military power,materialpowerand social powerof ASEAN cooperation. The study findings showed that g...

This study examines the influence of ASEAN cooperation on firm value by using data from multinational firms in Malaysia that actively trade in ASEAN countries from 2009 to 2013. The study analyzes geopolitical influences with regard to the influence of military power, material power and social power of ASEAN cooperation. The study findings showed t...

The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework...

This paper presents a preliminary analysis of survey data in a study to examine the governance of Malaysian audit firms. Data on 30 audit firms including big four and non-big four audit firms is used to describe four dimensions of the audit firm governance, namely, leadership, values and ethical requirement, independent non-executive, and operation...

Based on the Efficient Market Hypothesis, this paper investigates market reactions to short-run political events in the companies connected to bi-power business–political elite of the state of Sarawak in Malaysia. We find that the under-reaction market behaviour of investors existed in politically connected firms upon the announcement of extraordin...

Purpose – The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the direction and magnitude of goodwill impairment are related to whether firms are government or family controlled firms. Given the highly concentrated ownership of...

This study investigates the effect of direct political connection on the firm value of Malaysia's top richest tycoon companies. We hypothesize that the wealthiest people are likely to hedge their political bets and are poorly related to direct political connections, which in turn conceal the direct political effect on firm value. The empirical evid...

Improved reporting is a vital instrument to better discharge a government's accountability obligations, a trait crucial to a government's integrity. The Federal Government of Malaysia's announcement to shift from modified cash to accrual-based accounting can be seen as an effort to improve governmental reporting. This study examines the challenges...

This study investigates the relationship between Audit Committee (AC) characteristics and timeliness of financial reporting and examines the changes on the timeliness of financial reporting after the revision of Malaysian Code on Corporate Governance in 2007 (hereinafter referred as MCCG 2007) as compared to before the revised code. The sample of t...

This study aims to investigate the relationship between political connection, board independence and firm value of diversified firm. There are 253 Malaysian public listed companies being randomly selected from eight sectors. The study applies helping hand and grabbing hand theory to analyze the conflicting between government institution, shareholde...

The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) have decided to bring Malaysia to full convergence with the International Financial Reporting Standards (IFRS) by 1 st January 2012. This has inspired the study to investigate the effect of the convergence of IFRS proxied by the implementation of new accoun...