Norazida Mohamed - Academia.edu (original) (raw)
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Abubakar Tafawa Balewa University, Bauchi Nigeria
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Papers by Norazida Mohamed
Procedia - Social and Behavioral Sciences, 2014
This research examines the potential means available to company managers, auditors and regulators... more This research examines the potential means available to company managers, auditors and regulators of preventing, detecting and reacting to financial statement fraud. Research is conducted by means of interviews with company managers, auditors and regulators. The findings are, while management integrity and the development of internal systems to prevent fraudulent reporting can help to reduce the probability of financial statement fraud taking place, the nature of financial statement fraud as a crime in which the company is an instrument and not a victim makes it essential that penalties enforced by regulators are used to deter and react to cases where such frauds are detected.
Conference Presentations by Norazida Mohamed
Efficient working capital management is necessary to achieve both profitability and liquidity of ... more Efficient working capital management is necessary to achieve both profitability and liquidity of a company. Working capital management involves managing the firm's current assets and current liabilities by optimizing financing its net working capital needs from the difference between current assets and current liabilities (Duggal & C.Budden, 2012). This paper aims to conceptualize corporate governance mechanism as an interaction between working capital management practices and firm's profitability. Six built hypothesis testing are used to achieve the paper's objectives. This paper uses empirical studies from the previous researches that are relevant to the hypothesis testing. In this paper, the variables of working capital management are accounts receivable, inventories, accounts payable and cash conversion cycle. In terms of profitability, the firms need to use return on assets to measure their profit position and efficiency. Subsequently, the interaction of corporate governance has to consider the board size and CEO tenure.
Procedia - Social and Behavioral Sciences, 2014
This research examines the potential means available to company managers, auditors and regulators... more This research examines the potential means available to company managers, auditors and regulators of preventing, detecting and reacting to financial statement fraud. Research is conducted by means of interviews with company managers, auditors and regulators. The findings are, while management integrity and the development of internal systems to prevent fraudulent reporting can help to reduce the probability of financial statement fraud taking place, the nature of financial statement fraud as a crime in which the company is an instrument and not a victim makes it essential that penalties enforced by regulators are used to deter and react to cases where such frauds are detected.
Efficient working capital management is necessary to achieve both profitability and liquidity of ... more Efficient working capital management is necessary to achieve both profitability and liquidity of a company. Working capital management involves managing the firm's current assets and current liabilities by optimizing financing its net working capital needs from the difference between current assets and current liabilities (Duggal & C.Budden, 2012). This paper aims to conceptualize corporate governance mechanism as an interaction between working capital management practices and firm's profitability. Six built hypothesis testing are used to achieve the paper's objectives. This paper uses empirical studies from the previous researches that are relevant to the hypothesis testing. In this paper, the variables of working capital management are accounts receivable, inventories, accounts payable and cash conversion cycle. In terms of profitability, the firms need to use return on assets to measure their profit position and efficiency. Subsequently, the interaction of corporate governance has to consider the board size and CEO tenure.