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Papers by EMELIN ABDUL WAHID

Research paper thumbnail of Duration of auditor and client relationship in Malaysia/Abu Thahir Abdul Nasser, Sharifah Nazatul Faiza Syed Mustapha Nazri, Emelin Abdul Wahid

... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL W... more ... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL WAHID AUGUST 2003 ii ... ianknasa: >. Hj Mohd Sahar iwiran rusi ihaya bt Hj. ... lioator phd Yusof bin pa thari lairul Anuar bin Rahim saha awatankuasa: ...

Research paper thumbnail of Awareness, Motivations and Readiness for Professional Accounting Education: A Case of Accounting Students in UiTM Johor

Procedia Economics and Finance, 2015

This study intends to investigate the awareness, motivation and readiness for professional accoun... more This study intends to investigate the awareness, motivation and readiness for professional accounting education among accounting students in Malaysia. Adopting a qualitative method, this exploratory case study focuses on the awareness, motivation and readiness for professional accounting education among accounting students in UiTM Johor. Data was collected through faceto-face interviews. Key informants are the final semester of the Bachelor of Accountancy (BAcc) students from the Faculty of Accountancy, UiTM Johor. Case evidence indicated the importance of marketing programs, colleagues during practical training, and lecturers in creating awareness about professional accounting education among students. In addition to extrinsic and intrinsic motivations, readiness is an important factor to influence students' decision in pursuing professional accounting education. A broad-based study involving public universities in Malaysia could contribute a better picture of the local students' awareness, motivation and readiness to pursue professional accounting education. There is limited extant study on students' awareness, motivation and readiness for professional accounting education in Malaysia. The present study attempts to fill this gap in the literature.

Research paper thumbnail of Working capital management performance of firms listed on Bursa Malaysia

Social and Management Research Journal, 2010

This research paper investigated the working capital management (WCM) performance of 252 firms li... more This research paper investigated the working capital management (WCM) performance of 252 firms listed on Bursa Malaysia and identifed practices and policiesfor WCM to enhance efficiency in cash flow from operations. It also determined whether the size, profitability, inventory, and the current assets financing policy could enhance the WCM performance. The variables were 'Cash Conversion Efficiency' (CCE), afinancial performance measure, and 'Overall Working Capital Performance Ranking', a non-financial performance indicator. The findings revealed that the inventory, size, and profitability had significantly influenced the WCM performance. It was also identified that there was a mild positive relationship between the aggressive methodofworking capital financing and the CCE; and the ideal WCM practices and working capital (WC)financing policies to be adopted in firms to maximise the wealth ofthe shareholders.

Research paper thumbnail of Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Managerial Auditing Journal, 2006

PurposeThe main purpose of this paper is to examine one aspect of auditor‐client relationship, na... more PurposeThe main purpose of this paper is to examine one aspect of auditor‐client relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy audit tenure with the same client has been cited as one of the threats to auditor independence. Given the importance of this issue, this research attempts to shed some light on the effect of audit tenure and switching behaviour on auditor independence in Malaysia.Design/methodology/approachThis study evaluates the effects of various independent variables on switching behaviour and audit tenure using logistic regression analysis.FindingsAn examination of 297 companies listed on the Kuala Lumpur Stock Exchange over a period of 11 years reveals audit firm switching to be significantly associated with distressed large clients and that the length and direction of switch depend upon the type of audit firm.Research limitations/implicationsA number of important variables such as corporate governance characteristics, aud...

Research paper thumbnail of Shariah Compliant Hotel Deployment: Unveiling A Case within the Hotel Industry in Malaysia

International Journal of Academic Research in Business and Social Sciences, 2021

Research paper thumbnail of Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Managerial Auditing Journal, 2006

Research paper thumbnail of Duration of auditor and client relationship in Malaysia / Abu Thahir Abdul Nasser,Sharifah Nazatul Faiza Syed Mustapha Nazri , Emelin Abdul Wahid

... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL W... more ... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL WAHID AUGUST 2003 ii ... ianknasa: >. Hj Mohd Sahar iwiran rusi ihaya bt Hj. ... lioator phd Yusof bin pa thari lairul Anuar bin Rahim saha awatankuasa: ...

Research paper thumbnail of Duration of auditor and client relationship in Malaysia/Abu Thahir Abdul Nasser, Sharifah Nazatul Faiza Syed Mustapha Nazri, Emelin Abdul Wahid

... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL W... more ... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL WAHID AUGUST 2003 ii ... ianknasa: >. Hj Mohd Sahar iwiran rusi ihaya bt Hj. ... lioator phd Yusof bin pa thari lairul Anuar bin Rahim saha awatankuasa: ...

Research paper thumbnail of Awareness, Motivations and Readiness for Professional Accounting Education: A Case of Accounting Students in UiTM Johor

Procedia Economics and Finance, 2015

This study intends to investigate the awareness, motivation and readiness for professional accoun... more This study intends to investigate the awareness, motivation and readiness for professional accounting education among accounting students in Malaysia. Adopting a qualitative method, this exploratory case study focuses on the awareness, motivation and readiness for professional accounting education among accounting students in UiTM Johor. Data was collected through faceto-face interviews. Key informants are the final semester of the Bachelor of Accountancy (BAcc) students from the Faculty of Accountancy, UiTM Johor. Case evidence indicated the importance of marketing programs, colleagues during practical training, and lecturers in creating awareness about professional accounting education among students. In addition to extrinsic and intrinsic motivations, readiness is an important factor to influence students' decision in pursuing professional accounting education. A broad-based study involving public universities in Malaysia could contribute a better picture of the local students' awareness, motivation and readiness to pursue professional accounting education. There is limited extant study on students' awareness, motivation and readiness for professional accounting education in Malaysia. The present study attempts to fill this gap in the literature.

Research paper thumbnail of Working capital management performance of firms listed on Bursa Malaysia

Social and Management Research Journal, 2010

This research paper investigated the working capital management (WCM) performance of 252 firms li... more This research paper investigated the working capital management (WCM) performance of 252 firms listed on Bursa Malaysia and identifed practices and policiesfor WCM to enhance efficiency in cash flow from operations. It also determined whether the size, profitability, inventory, and the current assets financing policy could enhance the WCM performance. The variables were 'Cash Conversion Efficiency' (CCE), afinancial performance measure, and 'Overall Working Capital Performance Ranking', a non-financial performance indicator. The findings revealed that the inventory, size, and profitability had significantly influenced the WCM performance. It was also identified that there was a mild positive relationship between the aggressive methodofworking capital financing and the CCE; and the ideal WCM practices and working capital (WC)financing policies to be adopted in firms to maximise the wealth ofthe shareholders.

Research paper thumbnail of Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Managerial Auditing Journal, 2006

PurposeThe main purpose of this paper is to examine one aspect of auditor‐client relationship, na... more PurposeThe main purpose of this paper is to examine one aspect of auditor‐client relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy audit tenure with the same client has been cited as one of the threats to auditor independence. Given the importance of this issue, this research attempts to shed some light on the effect of audit tenure and switching behaviour on auditor independence in Malaysia.Design/methodology/approachThis study evaluates the effects of various independent variables on switching behaviour and audit tenure using logistic regression analysis.FindingsAn examination of 297 companies listed on the Kuala Lumpur Stock Exchange over a period of 11 years reveals audit firm switching to be significantly associated with distressed large clients and that the length and direction of switch depend upon the type of audit firm.Research limitations/implicationsA number of important variables such as corporate governance characteristics, aud...

Research paper thumbnail of Shariah Compliant Hotel Deployment: Unveiling A Case within the Hotel Industry in Malaysia

International Journal of Academic Research in Business and Social Sciences, 2021

Research paper thumbnail of Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Managerial Auditing Journal, 2006

Research paper thumbnail of Duration of auditor and client relationship in Malaysia / Abu Thahir Abdul Nasser,Sharifah Nazatul Faiza Syed Mustapha Nazri , Emelin Abdul Wahid

... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL W... more ... PREPARED BY: ABU THAHIR ABDUL NASSER SHARIFAH NAZATUL FAIZA SYED MUSTAPHANAZRI EMELIN ABDUL WAHID AUGUST 2003 ii ... ianknasa: >. Hj Mohd Sahar iwiran rusi ihaya bt Hj. ... lioator phd Yusof bin pa thari lairul Anuar bin Rahim saha awatankuasa: ...