Shafi Mohamad

Shafi Mohamad
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Shafi verified their affiliation via an institutional email.
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Shafi verified their affiliation via an institutional email.
Unitar International University · Faculty of Business

PhD(Griffith) MBA(QUT) FCCA(UK)

About

65
Publications
209,337
Reads
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547
Citations
Introduction
Measures to enhance transparency of IT Governance disclosures via national corporate governance codes
Additional affiliations
July 2012 - January 2017
Griffith University
Position
  • Lecturer
July 2012 - November 2016
Griffith University
Position
  • Lecturer
July 2012 - December 2012
Griffith University
Position
  • Sessional Staff
Description
  • Tutored Auditing classes for Undergraduates taking the Trimester program at the Logan campus of Griffith University.
Education
May 2012 - November 2016
Griffith University
Field of study
  • Accounting

Publications

Publications (65)
Article
Full-text available
IT governance is critical in the current business environment. Boards of directors are ultimately responsible for ensuring the entities they control have appropriate IT facilities. This study develops a model of IT competences boards should have, to achieve appropriate IT governance. The model is then pilot tested, using Ireland as a case study, to...
Article
Full-text available
This study investigates the effect of training on employee performance, the case of commercial banks in Klang Valley focusing on variables such as training design, on the job training, off the job training, and employee performance. The study utilized a convenience sampling technique involving 480 respondents, revealing an employee that is predomin...
Article
Full-text available
This study attempts to assess the macroeconomic factors impacting non-performing loans (NPLs) in both residential and non-residential properties held by commercial and Islamic banks in Malaysia between 2007 and 2021. The study will analyze quarterly NPL (non-performing loan) ratio data from reputable sources like Bank Negara, International Financia...
Article
Full-text available
Over recent years, the issue of sustainability has become a popular term in the research arena and policies. It appears that one of the best strategies to ensure sustainability of NGOs is through effective corporate governance. This exploratory study was conducted to identify the role played by corporate governance mechanisms in the sustainability...
Article
Full-text available
The COVID-19 pandemic changed how we work, leading many companies to use hybrid work setups for the long term. As we move past the pandemic, it's important to understand what affects how productive employees are in this new way of working. This study looks at what factors influence productivity when employees work remotely. The study is focusing on...
Article
Full-text available
In today's dynamic work environment, the importance of work-life balance in influencing employee performance has garnered significant attention. This study investigates the relationship between work-life balance and job performance among employees in financial institutions in Klang Valley, Malaysia. With increasing dissatisfaction in work-life bala...
Article
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The study aimed to investigate the factors influencing domestic travelers' intention to purchase travel insurance, focusing on demographic characteristics, awareness levels, and purchase intentions, particularly in light of the COVID-19 pandemic. The study utilized a convenience sampling technique involving 384 respondents, predominantly female and...
Article
Full-text available
This study investigates the impact of different leadership styles on employee performance within financial institution in Klang Valley, Malaysia. Utilizing the Full Range Leadership Model (FRLM), the research focuses on three key leadership styles: transactional, transformational, and laissez-faire. Data were collected through a structured question...
Presentation
This study aims to analyze the impact of green management practices on organizational sustainability, hence contributing to environmental sustainability since this topic has been widely discussed and has gained increased attention among researchers and academics in recent years. The study focuses on the impact of antecedents of green management pra...
Presentation
Full-text available
The views of effective corporate governance practices have become progressively significant not only for public organisations but also for the NGO sector in Malaysia.Most of the empirical studies and publications on NGOs have been carried out in developed countries such as the US, UK, Australia and Japan. Most of the relevant studies in developing...
Conference Paper
Full-text available
It is alleged that NGOs are undergoing a crisis of confidence as they have become more secretive in their actions, thus making it increasingly difficult for their stakeholders to hold them accountable. Therefore, effective corporate governance is essential for NGOs as it relates to public affairs and managing shared resources. One of the most effec...
Chapter
Full-text available
It is alleged that nongovernmental organisation (NGOs) are undergoing a crisis of confidence as they have become more secretive in their actions, thus making it increasingly difficult for their stakeholders to hold them accountable. Therefore, effective corporate governance is essential for NGOs as it relates to public affairs and managing shared r...
Article
Full-text available
Banking financial performance is necessary for economic growth globally because the banking sector is the backbone of the economy. Recent economic uncertainty requires examining the banking sector's financial performance and improving accordingly. The present research, thereby, aims to scrutinize the influence of chief executive officers (CEO) ince...
Article
Full-text available
Operational efficiency of an organization is considered to be a crucial element of any firm. The production of goods and services, their quality, marketing and profitability depend on the efficiency of business operations. Moreover, the reliance on operational efficiency is mostly associated with the industry 4.0 revolution and leadership support....
Article
Full-text available
Recently, sustainable development goals (SDGs) have been the requirement of every organization around the globe that requires researchers and regulators' focus. Hence, the present study examines the impact of corporate social responsibilities (CSR) in addressing the SDGs of manufacturing companies in Malaysia. The current article also examines the...
Article
Full-text available
This study highlights the effects of the stock market on the announcement of government policy on Restricted Movement Orders due to the Covid 19 outbreak focusing on the travel, leisure, and service industries. The results corroborate signaling theory, as government announcements have a significant effect on stock prices. The findings of the study...
Chapter
Full-text available
The Global Pandemic and subsequent series of Movement Control Orders (MCOs) imposed by the Malaysian government have severely impacted Malaysia's tertiary education sector, comprising public and private universities. Private colleges and universities in Malaysia now face increased financial pressures as enrolments of students have either been cance...
Conference Paper
Boards play a critical role in the governance of organisations, yet despite the continued call for improved ITG, there has been little research into how Boards govern IT (Van Grembergen, De Haes & Guldentops, 2004). Current research indicates Boards appear to struggle to understand the state of IT within their companies and/or they lack appropriate...
Article
Purpose The discourse aimed to investigate green finance practices under the assumptions of several notable climate advisors and speculators in Asia and particularly in Southeast Asia. The study intrigues by considering financial specialists to vent government spending on green restoration plans leading toward green bankable venture openings for th...
Article
Full-text available
This paper examines the factors motivating firms to voluntarily disclose past wrongdoings and restate earnings aided by the imposition of social and regulatory forces. We incorporate the data of 80 listed firms on the Nigerian Stock Exchange (NSE) from 2008-2018 using 800 observations. Our results support the decision for the voluntary disclosure o...
Article
Full-text available
Abstract: The aim of the study is to investigate the influence of corporate governance on financial reporting quality in Pakistan and determine the role of political influences. The study uses a data sample of 260 publicly listed firms in the Pakistan stock exchange (PSX) during the period 2010 to 2019. For empirical analysis, correlation and multi...
Article
In this study we investigates the relationship of environmental, social and governance (ESG) practices and the consequences related to their disclosure on the firm's value. Our data is extracted from the final accounts of 122 firms listed on Bursa Malaysia over the period 2011 to 2019 with 1098 observations. We used three instrumental variables in...
Article
Full-text available
The purpose of this study is to examine the association between debt covenants and accounting conservatism. The study uses the data of 180 non-financial listed companies on the Malaysian Stock Exchange during the period of 2008 to 2018. Our findings suggest that the increasing use of debt covenants automatically gears up the firm to focus on the ti...
Article
Full-text available
The purpose of this study is to investigate the association between internal audit and enterprise risk management. This study provides empirical evidence that shows the coordination of Enterprise Risk Management (ERM) and internal audit. The data was collected from non-financial 165 companies listed in Kuala Lumpur Stock Exchange during the period...
Article
Full-text available
This study implies that diffuse ownership structure negatively affects firm performance. Our study based on empirical evidence found that the ownership structure (the outsider and the insider i.e. managerial ownership) favorably increase the firm performance. Our sample data was based on 200 Malaysian companies listed on the Malaysian stock exchang...
Article
Full-text available
The aim of the study is to assess the potential of blockchain technology as well as its acceptability. In this age of digitization where advancement in technology is reaching new heights, this study emphasizes management aspects, the structure, and execution aspect of blockchain. At the same time, this study will explore its association with Bitcoi...
Article
Full-text available
This study examines the association between the ownership structure and enterprise risk management. The findings of the current study show that the enterprise risk management is significantly influenced by ownership structure. This study used secondary data of 200 Malaysian firms listed in Malaysian Stock Exchange (Bursa Malaysia) during the period...
Article
Full-text available
This study examined the relationship between corporate governance and firm performance with the sample data of 180 listed companies of Malaysia during the period 2013-2017. This study employed the Tobin’s Q and ROA as the proxies of firm performance, and ownership concentration, non-executive directors and board size are employed as the proxies of...
Article
Full-text available
The purpose of this study is to examine the influence of full convergence of IFRS (International Financial Reporting Standards) on earnings management using a sample of companies listed on Bursa Malaysia given that the rationale for adoption of IFRS in Malaysia was to make the published financial statements of public listed companies more transpare...
Article
Full-text available
This paper combines the twin aspects of corporate governance and earnings management by providing deeper insights into the role played by the government as a major stakeholder of Government-Linked Companies (GLCs) in Malaysia. In 2004, the Malaysian government embarked on a transformation exercise for all GLCs in the country. The program was design...
Article
Full-text available
In this study, we investigate the relationship between CEO compensation and firm performance. The variables used for firm performance are ROA, ROE and profit margin. Sample data consists of 96 companies belonging to different business sectors in Malaysia. Our results are consistent with previous studies. ROA and ROE have a strong positive significa...
Article
Full-text available
Using the data of 68 Malaysian listed firms, this study attempts to examine the relationship between accounting standards and the value relevance of financial statements. It also explores the difference in accounting treatment between accruals accounting and cash accounting, and evidence of supplies. This process confirmed that accruals accounting...
Article
Full-text available
We have attempted to investigate the impact of adopting the International Financial Reporting Standards (IFRS) on real earnings management (REM) in this study, along with a thorough examination to determine the relationship between IFRS and REM. The study is primarily based on 178 listed firms from different industrial sectors in Malaysia, wherein...
Article
Full-text available
The purpose of this paper is to investigate whether firms audited by big four auditors have better financial reporting quality as compared to firms audited by non-big four auditors in Pakistan. Methodology: This study examine whether firms are more engaged in real earnings’ management when their ability to manage accruals is constrained by big four...
Article
Full-text available
The purpose of this document is to examine the relationship between political influences and effective tax rates. This study examines whether companies with political influence pay significantly lower effective taxes than Pakistani companies. The study used a sample of companies that are not listed on the stock exchange in Pakistan during the 2009-...
Article
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The purpose of this study is to examine whether CEO incentives mediate the relationship between political influences and financial reporting quality. This study particularly examines whether CEO incentives are the underlying mechanism through which politically influenced firms affect the incentives of those executives involved in preparing financia...
Article
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The subject of corporate governance leapt to limelight from relative obscurityafter a string of collapses of high-profile companies at the start of this century, when events at a Houston-based energy giant Enron and at a global telecom behemoth WorldCom in Mississippi, USA, shocked the business world with both the scale and age of their unethical a...
Article
Full-text available
The main purpose of this paper is to explore the influence of national corporate governance codes on IT governance transparency and was carried out by comparing the IT governance disclosure requirements across two jurisdictions Belgium and South Africa using the study by Huygh et al. (2017). The latter focused on these two countries since the South...
Article
Full-text available
This survey comparing IT governance capability against the international standard ISO 38500:2008 Corporate governance of information technology was carried out separately in five jurisdictions Argentina, El Salvador, Malaysia, Oman and United Arab Emirates(UAE) and attempts to position ISO 38500 and the key concepts for governance of IT in the 21st...
Article
Full-text available
This paper aims to study the possible relationship between gender diversity and the impact this could have for enhancement of businesses bottom line. There is compelling evidence from the literature to suggest that all else being equal women are more inclined to act ethically as opposed to men when confronted by dodgy business transactions. The sug...
Article
Full-text available
Information technology (IT) systems are becoming increasingly indispensable for organisations in their daily operations. Organisations therefore invest considerable capital in IT assets to support the IT needs of employees and other stakeholders. As the contemporary global business environment becomes increasingly reliant on IT, the need for IT to...
Chapter
Full-text available
Although the term corporate governance was first propounded in the 1930s, the widespread usage of this term only came into vogue following the publication of the Cadbury Report in 1992 and has since been bandied about quite frequently in the business press. This chapter looks at some of the different definitions of corporate governance as well as t...
Article
Full-text available
With a current shortage of professionally qualified accountants, Malaysia looks towards tightening its current pathways to professionalisation, requiring an all-graduate intake, with combined strategies to enhance talent retention. In most of the developed world accountancy has moved to become an all graduate profession meaning the potential charte...
Article
Full-text available
Malaysia risks losing more talent to other developed countries in the region if the issue of lagging salaries is not addressed. This is a challenge that both the government and the accounting profession need to rise to. It is becoming increasingly more common for employees to leave to join other industries and companies overseas as higher salaries...
Article
Full-text available
A strong foundation in the basic principles of accounting is important for accounting students as they move on to further studies in financial accounting to higher levels. The aim of this research was to investigate whether there were any significant differences in accounting students’ performance after being exposed to the Accounting Balancing Gam...
Article
Full-text available
A strong foundation in the basic principles of accounting is important for accounting students as they move on to further studies in financial accounting of higher levels. The aim ofthis research was to investigate whether there were any significant differences in accounting students' performance after being exposed to the Accounting Balancing Game...
Conference Paper
Full-text available
The main issue to be addressed in this paper is how to determine the performance of Islamic Banks, namely what is the best indicator that can predict the banks performance with greater reliability. In order to address this concern four commonly used indicators of bank performance were tested for their reliability in predicting the banks’ performanc...
Article
Full-text available
The ethical relativist’s creed is “When in Rome do as the Roman do”. For the ethical relativist nothing is sacred and nothing is wrong. At the opposite end of the spectrum is the creed of ethical imperialism which is anchored in the theory of absolutism and directs people to do everywhere exactly as they would do in their home country. How can comp...
Article
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Ethical Relativism is the philosophical viewpoint which holds that there are no absolute moral truths, only truths relative to the cultural context in which they exist. It follows therefore that what one society considers as being morally right, another society may consider being morally wrong; therefore, moral rights and wrongs are only relative t...
Article
Full-text available
The Malaysian accounting profession is committed to promoting education that results in a strong ethical culture within accountants. However, some consider ethical training unproductive since trainees may have their ethical values formed pre-commencement. This paper investigates the impact of ethics instruction on final year accounting students, th...
Article
Full-text available
The Malaysian accounting profession is committed to promoting education that results in a strong ethical culture within accountants. However, some consider ethical training unproductive since trainees may have their ethical values formed pre-commencement. This paper investigates the impact of ethics instruction on final year accounting students, th...
Article
Full-text available
This paper aims to study the possible relationship between gender and the propensity for ethical behavior. A number of evidence from the literature would appear to suggest that all else being equal women are more inclined to act ethically as opposed to the men. This type of behavior, it is suggested, will have a favorable impact on a corporation‘s...
Article
Full-text available
In Malaysia, the original blueprint for the setting up of research universities was proposed by the Education Ministry through the National Higher Education Strategic Plan issued in 2002. According to John Niland a former Vice Chancellor and President of the University of New South Wales (UNSW) and a past president of the Australian Vice Chancellor...
Article
Full-text available
This study was conducted as a result of the declining numbers of Diploma in Accountancy (DIA) students obtaining a Cumulative Grade Point Average (CGPA) of 2.75 and above in the Sarawak Campus of UiTM. The reason why CGPA 2.75 was identified as the cut-off point was because this is the minimum entry requirement for students to enter the degree prog...
Article
Full-text available
Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The a...
Article
Full-text available
Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The a...
Article
Full-text available
Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The a...
Article
Full-text available
The term corporate governance came into vogue following the Asian Economic Crisis in July 1997 and has since been bandied about quite frequently in the business press. This paper looks at some of the different definitions of corporate governance as well as the importance of corporate governance. It then looks at the core components that contribute...
Article
Full-text available
Good corporate governance ensures that corporations perform better and have a better relationship with its stakeholders. The proper practice of accounting standards is very significant, as it leads to the effective disclosure and consequently good corporate governance programmes. Hence, the practice of proper accounting standards is more relevant i...

Questions

Question (1)
Question
A two part survey instrument (SI) was sent to the same group of respondents asking them to rank the importance of a number of governance issues on a  5 point Likert scale in part one of the SI and then rank the competence of their management to oversee those same issues in part two of the SI using the same 5 point Likert scale.

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