Roshima Said

• Doctor of Philosophy
• Professor (Associate) at MARA University of Technology

Purpose The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure. Design/methodolo...

Corporate social responsibility (CSR) is a concept that extends the traditional focus of business in achieving bottom-line results to triple bottom-line results and the concept of sustainability that focus on economic, environmental and social performance. The Bursa Malaysia CSR Framework (2006) defined CSR as open and transparent business practice...

The need for Islamic financial system in Malaysia arose from the fact that more than 51 per cent of the population is made up of Muslims. From Islamic perspectives, ethics oversees all aspects of life. Islam places the highest importance on ethical values and principles in all aspects of human life. Ethical norms and moral codes evident from the ve...

Purpose – The objectives of this paper are to examine the level of environmental disclosure in annual reports made by Malaysian public listed companies for the year ended 2009, and to investigate whether there are any relationships between board characteristics (board size and board independence), firm characteristics (business type) and human capi...

Shari'ah Compliant Companies (ShCC) are companies that conduct activities which are not contrary to the Islamic principle. Numbers of ShCC in Bursa Malaysia increase tremendously since the introduction of Islamic Capital Market and it was in line with the Ninth Malaysia Plan that wanted Malaysia to become global hub for Islamic Capital Market. Base...

The composition of the board especially the inclusion of women directors on the board has attracted scholarly interest and public debate. The empirical evidence has failed to build a holistic case to support the women director’s influence on the world. In line with the revision of the Malaysian Code of Corporate Governance (MCCG) 2017, this study i...

The concept of Waqf in Takaful refers to the distribution of Takaful contributor death compensation benefits to selected religious institutions for Waqf property. In this given context, the Waqf is established upon the contributor's death, and the compensation received by the Waqf beneficiary will be utilized for religious welfare until the culmina...

Takaful is an Islamic insurance system that follows Shariah rules, avoiding prohibited elements such as interest, gambling, and uncertainty.Waqf involves transferring property ownership for the benefit of Allah SWT, allowing its use without physical loss to the beneficiary.Presently,only four takaful companies provide the chance for takaful partici...

This study investigates the level of integrated reporting of Malaysian listed companies and explores the potential effects of corporate governance mechanisms on integrated reporting. The annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014 were examined to analyze the companies' integrated reporting pra...

Konsep 'Keluarga Malaysia' telah menjadi sebutan apabila ia diperkenalkan oleh Perdana Menteri Datuk Seri Ismail Sabri Yaakob dan ia dianggap sebagai satu simbol kebersamaan yang inklusif dalam menghadapi krisis akibat pandemik COVID-19. 'Keluarga Malaysia' jelas menunjukkan kepentingan institusi keluarga dalam menghadapi situasi yang mencabar. Dal...

Universiti Teknologi MARA has collaborated with the Institute of Public Security of Malaysia (IPSOM), Ministry of Home Affairs (MOHA) to investigate the ICQS Bukit Kayu Hitam and CIQ Sadao’s effectiveness as a 24-hour operations.

The paper attempts to examine the relationship between six (6) Corporate Governance mechanisms (namely board matters, nomination matters, audit matters, remuneration matters, communication matters and risk management matters) of Shari’ah Compliant Companies (ShCC) with Islamic Corporate Social Responsibility (i-CSR) disclosure. The i-CSR disclosure...

Women make a big contribution to the economy and the positive development of communities, as well as non-governmental organisations (NGOs).

Corporate social responsibility (CSR) is one viable option and has proved to be a successful strategy for many businesses,domestically and globally.

LETTERS: Empathic behaviours in communities are the consequence of people being able to pay attention, comprehend and see themselves in the situation of others, as we have witnessed during the Covid-19 pandemic. We must consider the issue from the perspective of individuals who are physically, emotionally, socially and economically impacted by Covi...

HELPING OTHERS THE severity and prevalence of mental health issues due to the Covid-19 pandemic must be recognised and acknowledged before they can be treated. Mental health influences how we deal with stress, interact with people and make life decisions. The results of the EMIR Research Survey for the third quarter of last year showed that 72 per...

CDD involves transferring responsibility for community development, project design and assessment to the communities. The participation of the poor can help them become self-sufficient and financially independent, thus improving their wellbeing. CBR aspires to bring a deeper and more in-depth understanding of poverty by gaining better knowledge of...

Accountability in the public sector has been widely scrutinised due to the increasing demand from various stakeholders including the public. Disclosure practices could substantially improve the accountability of the public sector through the usage of technology, i.e., websites. This paper examined the extent of the disclosure of accountability prac...

This paper aims to examine the influence of dividend in sustaining Corporate Governance and Corporate Social Responsibility on Shariah Compliance Companies Performance. Times series cross-sectional data, also known as panel data were employed. Both the direct effect as well as the moderating effect of dividend with Corporate Governance and Corporat...

For a decade, the mosques had played a crucial role in various aspect of Muslim life. As a socioeconomic development centre for Muslim, this institution need to be manage and governed properly by the mosque committee members especially on empowering the management of funds and stimulating the economic activities of the Muslim communities as a whole...

It is important for companies to adhere to society’s values by engaging in corporate social responsibility activities to remain legitimate, which in turn, translated into disclosures in annual reports. Corporate governance mechanisms have been used as explanatory factors in determining the level of disclosures. This paper aims to determine the infl...

The study has aimed to identify the determinants that influence the youth’s intentions to dispose of portable e-waste, which affects their behaviors towards proper disposal. By utilizing the foundation of the Theory of Planned Behavior, this study has proposed that perceived policy effectiveness, perceived benefits, perceived norms and perceived co...

Artikel ini bertujuan untuk mengenalpasti keperluan syarikat-syarikat penyedia perkhidmatan logistik beroperasi selaras dengan kemudahan pengoperasian 24 jam ICQS, Bukit Kayu Hitam – CIQ Sadao. Kajian ini adalah merangkumi kajian kualitatif menggunakan dua kaedah utama; kajian literatur, temuduga secara mendalam, dan analisa trip lori untuk menyias...

The paper attempts to examine the effect of ownership structure on the Islamic corporate social responsibility (i-CSR) disclosure for Shari’ah Compliant Companies (ShCCs) in Malaysia. The Islamic corporate social responsibility (i-CSR) disclosure incorporated the five values of Maqasid Shari’ah and Maslahah. The content analysis was used to extract...

In ensuring accountability and transparency, an integrity system is vital within an organization, Website can be used to share the integrity initiatives information. The objective of the paper is to determine the extent of Integrity Framework information disclosure on Malaysian private hospital websites. The data collected in this study were based...

This book brings together research works, ideas, critical reviews and strategic proposals encompassing various ethical and corporate governance issues in workplaces and organizations around the globe. For the most part, organizations are managed by policies, guidelines and systems. Good ethics and solid corporate governance help to tie these three...

This empirical study proposes to examine one of the main areas in corporate governance i.e., the internal governance factors and their relationship with corporate financial crime and to find out whether their effectiveness as a corporate governance mechanism is still relevant in the prevention of corporate financial crime. The internal governance f...

This empirical study proposes to examine one of the main areas in corporate governance i.e., the internal governance factors and their relationship with corporate financial crime and to find out whether their effectiveness as a corporate governance mechanism is still relevant in the prevention of corporate financial crime. The internal governance f...

The paper attempts to assess the level of Islamic corporate social responsibility (i-CSR) disclosure for the Shari’ah Compliant Companies (ShCCs) and to examine the relationship between the corporate ethical identity (CEI) of the ShCCs with the i-CSR disclosure. In doing so, the study developed an i-CSR disclosure index that was based on the CSR fr...

In Malaysia, there is an increasing awareness in Zakat and Waqf among the Muslims community in Kedah. There is no doubt that Zakat and Waqf had contributed a lot in the development of Islamic education among the Muslim communities especially in Pondok institution which has grown drastically nowadays. Nonprofit Organization (NGO) in Kedah is seen to...

Purpose This empirical study aims to examine two areas: first, the characteristics of the audit committee and their relationship with corporate financial crime so as to ensure that their effectiveness as a corporate governance mechanism is still relevant; and second, the effectiveness of having a risk committee which is separated from the audit com...

This book examines a range of current issues in Islamic development management. The first part of the book explores practical issues in governance and the application of Islamic governance in new areas such as quality management systems and the tourism industry, while the second delves into questions of sustainability. The book proposes a new Islam...

Islamic banking has tremendous development since the system has strong foundation that based on Syari’ah principles. One of the Syari’ah requirements is to pay zakat as one of Islamic pillars. From Islamic point of view, Allah promise to those who contribute their wealth (zakat), Allah will award the contributors multiple times. Thus, the Allah’s p...

This paper serves to obtain the level of tolerance towards corporate crime activities in the perception of accounting professionals in Malaysia. The study focuses on the Islamic religious, educational background and their relationship with the level of acceptance/tolerance by these professionals towards corporate misbehaviours. For that purpose, th...

The paper aims to explain the development of the modified environmental, social governance disclosure index (MESGi) for the Malaysian public listed companies. MESGi consists of 130 items will serve as a holistic and comprehensive checklist to evaluate the extent of environmental, social and governance information disclosure on companies annual and...

The aim of this chapter is to develop the measurement of corporate legitimacy among Government-linked Companies (GLCs) in Malaysia. Corporate legitimacy is important for determining the survival of the corporation. The term of legitimacy can be classified into three different aspects, namely, political, economic, and social legitimacy. Political le...

Purpose The purpose of this study is to investigate the influence of corporate governance and human governance on management commentary disclosure among Malaysian Public Listed in the Main Market, Bursa Malaysia. Design/methodology/approach The annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014, ar...

The chapter focuses on the personal characteristics of top executives in companies involved in corporate financial crime as well as the introduction of human governance as one of the mechanisms in preventing corporate misbehaviour. This chapter discusses directors’ and top management teams’ personal characteristics in the context of corporate gover...

In Malaysia, there is an increasing of awareness in Zakat and Waqf among the Muslims community in Kedah. There is no doubt Zakat and Waqf had contribution a lot in development of Islamic education among the Muslim communities especially in pondok institution which grown drastically nowadays. Nonprofit Organization (NGO) in Kedah seen to be the main...

This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided...

This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists the reader in applying sustainable corporate social res...

This study focus on the effect of shari’ah and non-shari’ah compliant companies on the relationship between leverage and performance listed on Bursa Malaysia. Based on the existing literature, a conceptual model was developed to test the relationships between the variables under investigation. Data from 916 companies were used for the year 2009 usi...

Purpose The purpose of this paper is to examine the extent of Maqasid Al- Shariah Corporate Social Responsibility (CSR) disclosure of public listed companies of Shariah - compliant companies in Malaysia. Design/methodology/approach Content analysis was used to construct the Maqasid Al-Shariah CSR disclosure index. Furthermore, the study used the...

The principles of sustainable development argue that organizations should make decisions not only based on economic or financial factors but also based on the long-term social and environmental consequences. The Code on Corporate Governance is one of the drivers for corporate social responsibility (CSR) reporting in Malaysia. Additionally, the way...

Malaysian Code of Corporate Governance (MCCG) had provide a standard guideline for the companies to strengthen the boards of directors accountabilities and transparent in disclosing their financial information to the shareholders. Numerous studies have been done to studies the relationship between corporate governance and performance but the result...

Purpose Corporate crimes in Malaysia are increasing each year. These issues are bothersome to the investors, creditors and the public as a whole because of the huge impact on all of them. Employees lose their jobs, investors do not get optimal return on their investments and creditors are unable to get their payments, and as a result, the public lo...

The downfall of giant corporations revealed coalitions of the crime by key players in the organizations, most importantly including accounting professionals who have access to finance and control. The remedy for such coalitions is crucial in order to suppress corporate crime from threatening the global economy. For such reasons, there rise the need...

This study investigates zakat disclosure on 16 Islamic banks (IB) listed under Bank Negara Malaysia during the year 2014. These are then compared, using a zakat disclosure to improve the element in zakat dimension from ethical identity index and social reporting disclosure. The new elements included are payment of zakat to zakat institutions, zakat...

Corporate social responsibility initiatives refer to the activities and policies undertaken by companies as voluntary contributions to society, employees and the environment. CSR initiatives tend to help companies be more attractive to investors and customers alike. For Islamic Financial Institutions (IFIs), society expects the IFIs to contribute t...

Islamic banks must adhere to Shariah Law, which derived from the Quran and Sunnah. One of the requirements of Shariah Law applicable of the Islamic banks is that they are obliged to pay zakat. On the other hand, the Malaysian government encourages the organizations, including Islamic banks to actively participate with Corporate Social Responsibilit...

The paper attempts to assess whether the four dimensions of Corporate Social Responsibility (CSR), namely workplace, environment, community and market place of Shari'ah Compliant Companies are in line with the objectives of Shari'ah (Maqasid Shari'ah). CSR is a part of the voluntary disclosure information included in the annual report. This paper d...

Purpose – The purpose of this paper is to test the influence of selected company- and industry-related variables on environmental disclosure practices (EDPs) of the large manufacturing Indian companies. Design/methodology/approach – The work was done in three phases. In the first phase, an index of environmental disclosure was constructed consistin...