Mohd ‘Atef Yusof
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View article: Factors influencing Mortgage Redemption Performance for Microfinancing Ar Rahnu among B40 Entrepreneurs
Factors influencing Mortgage Redemption Performance for Microfinancing Ar Rahnu among B40 Entrepreneurs Open
Ar Rahnu has become an essential financial service in Malaysia, especially for B40 Entrepreneurs. However, the failure rate of mortgage redemption among B40 Entrepreneurs shows worrying figures. This study will identify the factors that af…
View article: Factor Influencing the Generosity Behaviour of Cash Waqf Donors in Malaysia: A Mediation Model using Structural Equation Modelling Approach
Factor Influencing the Generosity Behaviour of Cash Waqf Donors in Malaysia: A Mediation Model using Structural Equation Modelling Approach Open
This present study employs the structural equation modelling (SEM) approach to investigate the influence of philanthropic attitude (PA), subjective norms (SN), perceived behavioural control (PBC) and Islamic Humanitarianism (IH) on the gen…
View article: Mapping the Evolution Trends in Cash Holdings Research: Current Status and Future Directions
Mapping the Evolution Trends in Cash Holdings Research: Current Status and Future Directions Open
The purpose of this study is to review and assess research metadata on cash holdings from the past decade leading up to the COVID-19 pandemic. The analysis aims to achieve several objectives, including first, determining the state of cash …
View article: Fraudulent Financial Reporting Cases in Malaysia: A Descriptive Analysis
Fraudulent Financial Reporting Cases in Malaysia: A Descriptive Analysis Open
The objective of this study is to explore the background of the companies involved in fraudulent financial reporting and the impacts to the offenders as well as the companies after the fraud was revealed by the regulator.In Malaysia, the m…
View article: The associations of board of directors’ characteristics with modified audit opinion
The associations of board of directors’ characteristics with modified audit opinion Open
The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial …
View article: Effectiveness Score of the Board of Directors and Modified Audit Opinion: Empirical Evidence from Malaysian Publicly-Listed Companies
Effectiveness Score of the Board of Directors and Modified Audit Opinion: Empirical Evidence from Malaysian Publicly-Listed Companies Open
The study investigates the association between the effectiveness of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies' external financial reporting) in Mala…
View article: The Formation of Separate Risk Management Committee and the Effect on Modified Audit Report
The Formation of Separate Risk Management Committee and the Effect on Modified Audit Report Open
The aim of the paper is to examine the formation of a separate risk management committee (RMC) and its effect on the modified audit report among the non-banking and financial companies listed in Bursa Malaysia. Data was collected from the …
View article: Accounting Body Membership of Audit Committee Member and Fraudulent Financial Reporting
Accounting Body Membership of Audit Committee Member and Fraudulent Financial Reporting Open
Fraudulent financial reporting is a global phenomenon which has attracted attention of the business and financial community, regulatory bodies and the public. It is harmful in many ways. As a result, various mechanisms have been introduced…
View article: Stakeholder management indesigning CSR activities:The case of Bank Islam
Stakeholder management indesigning CSR activities:The case of Bank Islam Open
CSR commitments should be viewed from a broad Islamic perspective of reducing poverty rate, and enhancing quality of Muslims’ lives. The purpose of this study was to determine how Bank Islam manages its stakeholders, and their issues, in d…