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30 record(s) found

Preparation and characterisation of carvacrol encapsulated in Gellan Gum Hydrogel

Hasnu Norafida, Mohd Azam Nur Aisyah Nasuha, Mohamad Jaafar Adila,

Article Published 2017 1326 hits Available

The relationship between corporate social responsibility and financial performance of Iraqi Corporations: A literature review

Azam Abdel Hakeem Khalid Ahmed

Abstract

This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in .....

Article Published 2019 2791 hits Available

Exploring undergraduate students awareness of internal shariah auditing in Malaysia

Azam Abdelhakeem Khalid

Abstract

Purpose of the study: It is the goal of this study to explore selected Malaysian public universities undergraduates awareness and knowledge level of internal Shariah audit. Methodology: The research used the quantitative approach of the survey. A survey was administrated to undergraduate students in accounting and finance programs in selected Malaysian public universities. Main Findings: The results of this research may indicate the level of knowledge and awareness among accounting students in selected Malaysian public universities. The outcomes of this research could serve as a reference point for the public universities, regulatory and professional bodies in evaluating the execution of a complete internal Shariah audit’s framework. This research will help to enhance the accounting courses offered by selected Malaysian public universities. Applications of this study: This research may provide the accounting students and professional accountants the understanding of the importance.....

Article Published 2019 2091 hits Available

Factors influencing internal shariah audit effectiveness: evidence from Bahrain

Azam Abdelhakeem Khalid Ahmed

Abstract

It is this research‟s objective to analyze factors that cause an effective internal Shariah audit among the Islamic Financial Institutions (IFIs) in Bahrain. The questionnaire method has been employed to examine the said topic. The questionnaire‟s primary source of information was the Accounting and Auditing Organizations for Islamic Financial Institutions (AAOIFI) Governance Standards. Meanwhile, the respondents are consisted of 52 IFIs‟ head of internal Shariah audit department. These IFIs are registered with the Central Bank of Bahrain. To analyze those relationships the structural equation method (SEM) via SmarPLS3.0 has been adopted. The study has found that the effective execution of internal Shariah audit is positively linked with the competency and performance of internal Shariah audit. Meanwhile, the other two variables, i.e. being independent and Shariah supervisory board have been discovered to be positively related with internal Shariah audit effectiveness. Nonetheles.....

Article Published 2019 2429 hits Available

The relationship between transparency and financial performance in Iraqi corporations

Azam Abdel Hakeem Khalid

Abstract

This study aimed to examine the relationship between transparency and corporate financial performance. This study based on a sample of 25 corporations listed on Iraq stock exchange (ISX). Information related to research variables is for 2014-2017 (4-year period). To investigate the association between variables of this research, the transparency (ownership structure and stakeholder’s rights (OWSR), financial and nonfinancial information (FNF) and board of directors (BOD) dimensions) as independent variable and corporate financial performance based on accounting data, return on assets (ROA), return on equity (ROE) and return on investment (ROI) as dependent variable are considered. In this study, to analyze research data and the models estimation, the Ordinary Least Square (OLS) regression test was used. For this purpose, 80 items were analyzed in three indictors which are ownership structure and stakeholder’s rights, financial and non-financial information and board structure using.....

Article Published 2019 1250 hits Available

The impact of audit and governance committee on internal shariah audit performance: an islamic-worldview based

Azam Abdelhakeem Khalid

Abstract

It is this study’s goal to conceptually examine the impact of Audit and Governance Committee (AGC) on the performance of internal Shariah auditors among Islamic banks. The researcher has used an Islamic worldview based and Islamic accountability theory to understand this subject. The paper proposes that AGC in terms of its independence, qualification and experience may impact Islamic banks’ internal Shariah audit performance. This study makes a contribution to the literature of Shariah auditing, particularly of internal Shariah auditing’s performance. It also tries to examine the impact of AGC on internal Shariah audit performance from Islamic point of view. ..

Article Published 2019 1733 hits Available

Accounting standards for awaqf: a review

Azam Abdelhakeem Khalid

Abstract

The paper focuses on establishing accounting standards for the awqaf system in order to increase the efficiency and effectiveness of its operation. Standardization could cut costs and reduce the risk of mismanagement so that services provided by awqaf strengthen development fundamentals. Thus, it is essential that Muslim countries adopt unified accounting standards to ensure accountability and transparency of various transactions related to awqaf. This will provide flexibility concerning allocations of awqaf endowments so that priority will be given to projects related to people’s basic needs. The proposed framework is designed based on the literature review to conceptualize the need of standardization of accounting for awqaf. The contribution of this paper is to add value to the literature of accounting for awqaf...

Article Published 2019 2195 hits Available

The relationship between corporate social responsibility disclosure and financial performance in the Iraqi companies: literature review

Azam Abdelhakeem Khalid Ahmed

Abstract

Article Published 2019 2360 hits Available

Structural equation model For the relationship between accounting information system and internal audit effectiveness with moderating effect of experience

Khalid, Azam Abdelhakeem

Abstract

Accounting information system and internal audit effectiveness assist management in making appropriate decisions. The experience of accountants and auditors may enhance decision making. Moreover, the effect of accountants’ and auditors’ experience on the relation between accounting information system and internal audit effectiveness was not considered in the previous studies. This research aims to develop a structural equation model for the moderating effect of experiences on the relation between accounting information system characteristics and the internal audit effectiveness in Iraqi stock exchange-traded companies. Five constructs representing the characteristics of accounting information system have been selected including integration, flexibility, reliability, relevance, and timeliness. A quantitative approach has been used to achieve the research objective. A survey was conducted on 365 respondents including accountants, auditors and managers in several companies in the Iraq.....

Article Published 2019 2235 hits Available

Ethnic acceptance issues amongst Sabah and Sarawak ethnic groups at Sultan Idris Education University

Khairul Azam Bahari

Abstract

Students enrolment toUPSIbring alongdifferences in various background aspects which includeethnic-related issues andpublic acceptancetowards such differences. These differences could create a few unintended problems such as discrimination, isolation, stereotypingandethnic conflictthat could threatthe nationalunityas it could alsodirectly affect students’ academicperformance.Currentresearchon multicultural problems in public universityhad not explored the issue seriouslyandmanymainlyfocused onmajorethnic groups in the country – Malay, Chineseand Indian. Meanwhile the study on other ethnic groups from Sabah and Sarawak in public universities has not received enough attention. Thus, this study was conducted to examine issues in relation to the acceptance ofotherethnicgroups from Sabah and Sarawak among the undergraduates of UPSI. This studyapplied the mixedmethodologyofqualitativeandquantitative approach. Data was collected using survey, interview, Delphi survey and simulation. Findin.....

Article Published 2019 2062 hits Available

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