Azharudin Ali - Academia.edu (original) (raw)

Papers by Azharudin Ali

Cogent Business & Management

International Journal of Academic Research in Business and Social Sciences

Accurate information is vital in decision making. In poverty study, inaccurate, dishonest, incomp... more Accurate information is vital in decision making. In poverty study, inaccurate, dishonest, incomplete, and misleading information especially related to income and wealth, disrupted the effectiveness of the analysis and the purpose the research. As a result, programs, strategies, and solutions implemented using the data to resolve problems and eradicate poverty will not be effective because it might not accurately reach authentic poor and extremely poor targeted groups. Therefore, researchers and enumerators must ensure the data is of high quality, well accurate and effective to prevent wrong decision making, including unethical behaviour and improper distribution of government grants and incentives. This study aims to investigate the issues and challenges in obtaining accurate, reliable, and quality livelihood and wealth data across B40 household in one district in Kedah, Malaysia. This data is important for the government to strategize the best way in helping them to improve their livelihood and reduce inequality of wealth. This study employed a qualitative research design and multi-method data collection including survey, physical observation, interview, and documents review. The respondents were heads and members of the household of B40 groups in this district. The data was analysed using a thematic analysis technique to transform the data into useful knowledge for strategies development. The main findings show that individual or household tend to provide incomplete, untrue, and false information about their income and wealth because they are worried it will have negative effects on them such as losing the various government assistance and incentives they receive and enjoy and increase their taxable income. In addition, trust and confidentiality and privacy of personal data are also the issues. This study is significance in highlighting the accuracy issue of the information which researchers, government and agencies who are interested in getting the data need to consider and find ways to resolve. Consequently, accurate and effective poverty data will

Albukhary Social Business Journal

The model and measurement criteria of poverty are subject to various interpretations based on the... more The model and measurement criteria of poverty are subject to various interpretations based on the values and indicators employed. This paper proposes a framework to track the household poverty data based on holistic, comprehensive and wide spectrum of characteristics that measure and assess poverty and well-being in the districts of Baling, Kedah. It also aims that the framework can be replicated all over Malaysia and worldwide. The focus and objective of the study is to track the poverty household’s profile based on the real data through observing and exploring the compilation of poverty indicators, specifically on the source of income (income inflows), income outflows (expenses), income inequality, housing quality (comforts, condition, size), home furnishings and appliances, assets ownership (both productive and unproductive such as land, house, machinery, vehicle, fixtures and fittings, working tools, facilities), leisure and lifestyle (clothing, amenities, mobile phone, communic...

The main purpose of this research is to investigate if and how the internal auditing (IA) profess... more The main purpose of this research is to investigate if and how the internal auditing (IA) profession and practitioners exercise ingenuity to deal with the constraints faced by them during the development of IA and implementation of IA activities at the societal and organizational level. The key aim is to explore whether, through exercising ingenuity, the Institute of Internal Auditors (IIA) and IA functions can strengthen and improve IA quality and effectiveness in order to meet the expectations of management, key stakeholders and the changing role of IA, in order to remain relevant and to survive in the challenging environmental conditions. The data for the study was collected and analysed at both societal and organizational levels, including how they interact each other. The theoretical approach employed in this research offers a valuable lens on the relationship between ingenuity, ingenious strategies and constraints. This theoretical framework offers a way to understand how cons...

Indian-Pacific Journal of Accounting and Finance, 2020

The Covid-19 pandemic came and brought a big wave of shock to the entire world with several milli... more The Covid-19 pandemic came and brought a big wave of shock to the entire world with several millions of recorded death. Also, its effect on business, economies and human lives is devastating. Hence, many things have changed, including our daily norms. That involves daily activity, education, and economic activities. Even though this pandemic brings fears to the community, there is still a silver lining of this situation. Everywhere around the world were reported to have positive impacts on the environment due to Covid-19 and actions taken in containing it. Literature and reports show that total emissions have decreased due to less usage of fuel, electricity, travelling and the temporary closure of factories. Less air and water pollution are reported everywhere. Despite all these, it was argued that this is going to be a temporary blessing. Things will go back to square when normal activities are restored, and lockdowns are lifted. The question is, could this positive impact be susta...

Academy of Strategic Management Journal, 2021

Reporting carbon emission is one of the crucial steps in to effectively managing carbon footprint... more Reporting carbon emission is one of the crucial steps in to effectively managing carbon footprint and mitigating climate change. Countries around the world has been encouraging their private and government organizations to voluntarily disclose their carbon emissions with the absent of mandatory regulations. Reporting carbon footprint not only alert organizations of their contribution to climate change; but also provide the basis for the country in determining whether they can achieve their carbon emission reduction target and sustainable environment. In many countries, despite its voluntary reporting environment; previous studies have shown that numbers of organizations have produced carbon disclosures. On the other hand, despite the mandatory requirements, some companies (such as in the UK) do not disclose their carbon footprint data and practices. This situations suggests that there are more motivation factor other than regulation that pushing organizations to disclose carbon emis...

AIP Conference Proceedings, 2018

The objective of this paper is to explore the trend of the research, publication and article titt... more The objective of this paper is to explore the trend of the research, publication and article tittles on the ingenuity studies that have been carried out for the last five years period (from 2013 to 2017). The concept of ingenuity is welldefined first and theme prose is reviewed from the entire outlook of general ingenuity research, not only limited to the technology, science and engineering ingenuity. This study aims to provide profile and insights into the characteristics of the ingenuity study behaviors to trace a title of research and publication evidence, tendencies, or predictabilities that possibly will occur in papers. Data for this paper are gathered using bibliometric analysis to analyze the titles of research and publication that has been listed and indexed by google scholar from 2013 to 2017. Articles that have the correlated keyword with the ingenuity in its title including author keywords and abstracts in the Google Scholar has been obtained and analyzed. The result displays that a total of 263 papers are available for further analysis after performing the cleanup process. Furthermore, the result shows that there are around 16 thesis were associated with the ingenuity keywords. The outcomes from this bibliometric technique can help researchers by providing valuable insight for them to understand and value the prospect of the global research on ingenuity and to create further research direction.

International Journal of Recent Technology and Engineering, 2019

The age of fast modifications across the digital and new technology-driven economy, artificial in... more The age of fast modifications across the digital and new technology-driven economy, artificial intelligence, and fast cycles of product life have made engineering important for worldwide economic and social development. Further, ingenuity is also crucialinconfronting the uncertainties and challenges brought byIndustrial Revolution 4.0 (IR4.0) and dynamic businessenvironment.Hence, this studyaims to analyze and look atthetitleof papersand articles on the ingenuity studies derived from Scopus database. By and large, ingenuity is defined as“the quality of inventive, original andnovelty”, This means an intrinsic or inborn skill for practical ideas, intelligence, ingenuity, creativity, and the ability to innovate, solve issues, and generate fresh stuff and ideas. In this study, the coverage we reviewed on ingenuity titles includes multidisciplines and regions from the entire perspective of ingenuity studies, not limited to the ingenuity of technology, science, production and engineering....

The objective of this study is to determine the internal auditors' readiness to be a whistleblowe... more The objective of this study is to determine the internal auditors' readiness to be a whistleblower. For over 20 years, many researchers across the disciplines have done research that examined issues related to whistle-blowing but there have been limited research themes on the internal auditors as whistle-blowers being carried out. This study examined the relationship between organizational-professional conflict, social influence, selfefficacy, and intention towards whistle-blowing. In doing so, the study also explored two aspects of moderating interaction of moral obligation and awareness. This study utilized the Theory of Planned Behavior model as a research framework as it is widely accepted as a general framework for predicting behavioral intentions. This study applied the method of random sampling based on list given by the Institute of Internal Auditors Malaysia (IIAM). The questionnaires were distributed to auditors by mail. A total of 115 auditors participated in this study. This research provides evidence that the auditors with professional conflict awareness will have higher intention towards whistle-blowing. The findings also indicate that there are moderating effects of organizational moral obligation in the relationship between organizational conflict and intention towards whistle-blowing reporting. Specifically, the results indicate that with low level of moral obligation, auditors are more likely and have more intention to blow the whistle in the presence of fraud or wrongdoing in the organization. Finally, auditors who have high level of self-awareness will have high intention towards whistle-blowing reporting when dealing with professional conflict. As a conclusion, based on the analysis, auditors who experience professional conflict, social influence and self-efficacy (without being influenced by the moderator) will only intend towards whistle-blowing reporting if deemed necessary. In addition, auditors who encounter professional conflict and at the same time have high level of statutory moral obligation and self-awareness will have higher intention towards whistle-blowing reporting.

Procedia - Social and Behavioral Sciences, 2014

This study examines the occurrence of fraud and identifies the prevention programs in place at th... more This study examines the occurrence of fraud and identifies the prevention programs in place at the State and Local Government entities in Malaysia. Issues related to fraud are of interest due to the frequent coverage by the media which has affected public confidence. The findings suggest that fraud is a significant problem, and the main causes of fraud are poor management practices and economic pressure. Interestingly, the study finds that, in most cases, management did not take firm action against the culprits when they were caught and found guilty. Most fraud incidents were discovered through the internal audit review, employee notification and accidental discovery. The findings also reveal that most of these entities did not have effective policies and procedures for dealing with fraud.

International Journal of Accounting and Finance, 2010

In Malaysia, a growing catalogue of organisational failures and mismanagement in both the public ... more In Malaysia, a growing catalogue of organisational failures and mismanagement in both the public and private sectors highlights the need for effective internal audit. Interviews conducted with internal auditors working in State and Local Governmental Bodies (SLoGBs) located in Peninsular Malaysia highlighted numerous problems faced by the audit function. The problems range from staff, skills and training shortages to premeditated obstruction of the auditors in their attempts to perform their duties, and are similar to what is found in many other countries. The way forward towards an improved internal audit function begins with having the right kind of organisational head in the organisations. Other moves include the setting up of audit committees in the organisations and an internal audit monitory body at either the state or the federal level. Improvement in the audit function may also

… of Accountability and …, 2009

Internal audit is supposed to help members of organizations to improve their business activities.... more Internal audit is supposed to help members of organizations to improve their business activities. But the findings from in-depth interviews with internal auditors from a total of 40 federal government ministries, departments and agencies in Malaysia, conducted in the middle of 2004, have revealed a number of serious shortcomings. Most notable of these shortcomings are that many internal audit units have a shortage of staff, and that the audit staff lack internal audit skills. In addition, a majority of the audit units still employ outdated audit practices, and have failed to get the right level of support and assistance from the Treasury. Worse still, their operational effectiveness and efficiency is threatened by the high-handed conduct of the National Audit Department which arbitrarily and unilaterally shuffles staff between the body and internal audit units. With national and pubic sector surrounding leaving much to be desired for in regard to transparency and public accountability of the major actors and the fact that Malaysia is a large power distance society, it may not be too far fetch to expect the internal audit quagmire to continue to take place into the foreseeable future.

Journal of Information System and Technology Management

Sustainability encompasses more than green and environmental protection. That is why the United N... more Sustainability encompasses more than green and environmental protection. That is why the United Nations' sustainable development goals (SDGs) comprise 17 targets aimed at achieving global sustainability through shared prosperity and peace for people and the planet, both at present and in the future. SDG-9, which focuses on resilient infrastructure, sustainable industrialisation, and innovation, calls for investment in information technology (IT) to support sustainable development and community empowerment. Regardless of the amount to which IT can assist in accomplishing goals, it requires adequate control. Otherwise, it will exacerbate threats to the environment and society, as well as to the corporate organisation. IT governance is primarily motivated by the need for an organisation's risks to be transparent and its stakeholder values to be protected. By contrast, sustainable risk management (SRM) is a systematic strategy to managing an organisation's environmental, soc...