Suhaily Hasnan

MARA University of Technology | UiTM · Faculty of Accountancy

The study addresses media concerns, demands for transparency, and the need for an assessment of Malaysia's procurement performance. It investigates the effects of legal and regulatory framework, procurement professionalism, private sector participation, transparency, and integrity on procurement performance in Malaysian Federal Ministries. A total...

This study examines the influence of board gender diversity and ownership structure on integrated reporting. Integrated reporting is widely regarded as a report providing the most comprehensive and valuable information regarding an organization's performance and value creation, offering significant benefits in improving stakeholder relations. This...

The appointment of a CRO (Chief Risk Officer) influences the implementation of ERM (Enterprise Risk Management), which reduces risk and lowers audit costs. Financial Services Authority Regulation No.17/2014 in Indonesia requires companies to have an RMC (Risk Management Committee), which is different from a CRO equivalent to a C-Level. This study e...

This study examined factors associated with accounting misstatements in Malaysian publicly listed companies. Seven management motive (both financial and non-financial) factors (financial distress, market-related incentive, related party transactions, earnings management, stock option-based compensation, abnormal change in employee number, and polit...

This paper investigates the factors that contribute to the occurrence of asset misappropriation in small and medium enterprises (SMEs) in Malaysia. For a theoretical basis, the fraud hexagon model, which includes pressure, opportunity, rationalisation, capability, ego, and collusion elements, is adopted to guide the study. For the analysis, 306 val...

Risk management functions as a communication tool, conveying a company's proactive strategies to investors for addressing potential threats. Emphasizing the management of risk and uncertainty proves beneficial for maximizing shareholder value by achieving robust financial performance. Financial performance, employed to discern superior and relevant...

This study aims to analyse the factors affecting asset misappropriation from the Fraud Triangle Theory perspective: pressure, opportunity, and rationalisation. Pressure, the first facet, is dissected into financial and non-financial strains, including the taxing burden of work. To represent opportunity and rationalisation, proxies are utilized-weak...

Businesses must be innovative in the current "knowledge-based economy" if they intend to create and maintain a competitive advantage over rivals. The adoption of big data analytics (BDA) is thus revolutionary for precise decision-making and top performance in the present industrial environment. BDA application has attracted interest particularly du...

This study aims to further explore the factors that influence corporate environmental, social, and governance (ESG) reporting in public listed companies (PLCs) around the world. The information was gathered from prior studies, which were conducted globally. The results are in line with the legitimacy theory, which holds that companies should disclo...

"Cybersecurity threats have successfully targeted financial institutions worldwide due to the increased connectivity of seamless and borderless financial services. Considering that criminals have employed more sophisticated methods to exploit the financial industry, financial institutions must adopt an integrated framework to counter the attacks an...

This study examined factors related to the occurrence of material accounting misstatements in Malaysian public listed companies (PLCs). Two factors, motivation and opportunity, were assessed in this study. According to Jensen (1993), as the consequences of material accounting misstatement can be extremely detrimental to the firms and their employee...

This paper discusses issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit committee characteristics were measured using size, independence, frequency of meetings, audit tenure, gender, expertise, age, ethnicity, legal qualifications, and politi...

This study investigates the influence of historical earnings and historical accrual accounting on projecting future cash flows. The sample consisted of 159 construction, energy, and property development companies from the main capital market of Malaysia. The compiled data of these companies spanned from 2015 to 2019 and was collected from the finan...

This study presents a review of the studies on corruption risk in corporations. It highlights the antecedents of corruption risk, contributes additional knowledge on anti-corruption, and offers some suggestions for future research. Following Tranfield, Denyer, and Smart (2003), a literature search was done on corporate corruption risk and its relat...

This study presents a review of stock market liquidity in emerging countries. Specifically, it highlights the factors that lead to the occurrence of a liquid market in emerging countries. Following a study by Ding, Ni, and Zhong (2016), this study argues that firms are motivated to have liquid stock to enable them to raise funds at a lower cost, so...

Purpose Money laundering offences occur worldwide, with recent discussions involving issues related to the low levels of compliance among professional accountants towards the anti-money laundering (AML) regime. Under the regime, professional accountants are required to implement compliance programs (Know Your Customer, Clients Due Diligent, Record...

This study aims to examine the relationship between factors of pressure, opportunity, and rationalization, and the occurrence of real earnings management among Malaysian public listed companies. The study used a sample of 557 Malaysian public listed companies between 2017 and 2019, comprising a total of 1,671 firm-year observations. Replicating a s...

This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, inte...

Semenjak penularan wabak COVID-19 yang dikategorikan sebagai pandemik oleh Pertubuhan Kesihatan Dunia (WHO), media tidak pernah berhenti menguar-uarkan berita berkaitan COVID-19 dari landskap nasional dan antarabangsa di negara masing-masing. Hebahan berita berkaitan kemusnahan ekonomi dan kesihatan awam di seluruh dunia sudah pastinya merupakan s...

The purpose of this study was to determine the factors affecting awareness of phishing among Generation Y in Malaysia. Specifically, this study identified three factors that may influence awareness of phishing by applying the Theory of Technology Threat Avoidance. The factors are social engineering, anti-phishing knowledge, and security concern. Da...

This study aims to explore the factors that influence the firm's reported earnings quality (FREQ) for a sample of Egyptian firms from 2008 to 2019 by using panel data. The findings show that CEO power dynamics (CEO duality, CEO ownership, CEO tenure and CEO political connections) as negative determinants of FREQ in Egypt. Further, we investigate th...

This study aims to explore the factors that influence the firm’s reported earnings quality (FREQ) for a sample of Egyptian firms from 2008 to 2019 by using panel data. The findings show that CEO power dynamics (CEO duality, CEO ownership, CEO tenure and CEO political connections) as negative determinants of FREQ in Egypt. Further, we investigate th...

Purpose This paper aims to examine the effects of corporate governance and firm-specific characteristics on the incidence of financial restatement among Malaysian public listed firms. Design/methodology/approach The elements of corporate governance consist of board size, board independence, multiple directorships, audit committee expertise, extern...

This paper discusses the relationships between managerial overconfidence, financial distress, audit committee, CEO duality and audit quality and the occurrence of material accounting misstatements by Malaysian listed companies. Managerial overconfidence and financial distress are viewed as motives for accounting misstatements in this study. Audit c...

The purpose of this study is to examine whether there is mean difference in profitability (Profit), market incentive (EPrice) and audit quality (AudQ) variables between restatement and non-restatement firms in Malaysia. The sample comprises of 285 public listed companies on the Main Board of Bursa Malaysia for the years between 2005 and 2013. A des...

This study examines the relationship between financial restatement and firm value in Malaysian public listed firms. In addition, it assesses the moderating effects provided by corporate governance mechanisms on the relationship of financial restatements and firm value. The study covers the period 2009-2015 and involves 142 public listed companies i...

This study examines the relationship between financial restatement and firm value in Malaysian public listed firms. In addition, it assesses the moderating effects provided by corporate governance mechanisms on the relationship of financial restatements and firm value. The study covers the period 2009-2015 and involves 142 public listed companies i...

This study examines two issues relating to the performance of firms in Malaysia. The first section of this paper examines the relationship between family firms and their performance. The second section investigates the moderating effect of political connection on the performance of those firms. Our sample consists of 644 companies, all of which wer...

The collapse of prominent companies coupled with the increasing number of lawsuits against the directors of the companies for wrongdoing has raised concerns with insider trading activities. Insider trading does cause significant market reaction, whereby the insiders are able to earn significant cumulative abnormal returns for both purchases and sal...

The purpose of this study is to explore the effects of board characteristics on financial restatement. The characteristics of board of directors are board size, board independence, director's tenure, gender diversity, board competence, board ethnicity, foreign board, duality role, multiple directorship, directors having political connections, board...

The purpose of this study is to study the effect of ownership structure on financial restatement of companies in Kuala Lumpur Stock Exchange (KLSE), with the aim to give a reference to strengthen the corporate governance and improve the quality of financial information. The authors investigated the relationship between ownership structure and finan...

This study examines the impact of board's characteristics (i.e., board size, board independence, director's tenure, gender diversity, board competence, board ethnicity, foreign board, duality role, multiple directorship, directors having political connections, board age and founder on board) on the incidence of financial restatement in Malaysian Pu...

Charitable organizations are involved in activities of common concern to members and donors, but which normally benefit people beyond that membership. The survival of these organizations depends on donors and funders. The main objective of this study is to identify governance factors that affect donation. We posit that there are five governance fac...

This paper discusses issues concerning management motives, which influenced by the situational pressures that lead to the occurrence of financial misstatements. The situational pressures and management motives are measured using financial distress, family ownership, the existence of founder on the firm's board and earnings management of Malaysian p...

This paper investigates the relationship between related party transactions (RPTs) and earnings quality (EQ). In addition, this paper examines whether there is a positive moderating effect of corporate governance (CG) on the relationship between RPTs and EQ. This study uses seven moderating variables to measure CG mechanisms and suggests that the e...

The complexity of financial statement fraud has received considerable attention over the past few years and will continue to cause concern. Financial statement fraud can surface in many different forms such as overstating assets, sales and profit, understating liabilities and expenses. Although once deceptive accounting practices are initiated, var...

The Postgraduate Tracking System (POSTRACKER) has an ambitious goal of providing the ultimate comprehensive students data management and monitoring system for postgraduate research students of an academic institution. The POSTRACKER is completely a unique invention and it is developed to track students' progress towards graduation (e.g. data on reg...

This study examines seven factors associated with financial restatements in Malaysian publicly listed companies (PLCs). We hypothesize that two factors proxy for management rationalization, two for management motives and three for the opportunity to predict financial restatements. Our sample consists of 85 restatement firms and 85 no-restatement fi...

This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and o...

This study examines the relationship between financial restatement and firm value in Malaysian public listed firms. In addition, it assesses the moderating effects provided by corporate governance mechanisms on the relationship of financial restatements and firm value. T he study covers the period 2005-2011 and involves 142 public listed companie...

This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted o...

This paper investigates the relationship between related party transactions (RPTs) and earnings quality (EQ). In addition, this paper examines whether there is a positive moderating effect of corporate governance on the relationship between RPTs and EQ. We use seven moderating variables to measure corporate governance mechanisms and suggest that th...

This paper discusses the issues concerning ethics, governance and regulatory systems of charitable organizations in Malaysia, highlights the key challenges in managing the organizations, and suggests a better approach that needs to be adopted by the charitable organizations in Malaysia to eradicate the bad practices that can lead to fraud and misma...

This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and o...