Mohd Nazli Mohd Nor | Universiti Malaysia Terengganu (original) (raw)

Papers by Mohd Nazli Mohd Nor

Pertanika journal of social science and humanities, 2015

The purpose of this paper is to investigate the occurrence of unethical behaviours commonly known... more The purpose of this paper is to investigate the occurrence of unethical behaviours commonly known as Reduced Audit Quality Practices (RAQP) among auditors. The study employed a mail survey to collect data from auditors registered with the Malaysia Institute of Accountants. The results of this study indicated that RAQP did occur in the Malaysian auditing profession, especially among auditors with less auditing experience and practicing in non-big four audit firms.

The scenario for higher education especially in the Asia Pacific region is rapidly changing. Amon... more The scenario for higher education especially in the Asia Pacific region is rapidly changing. Among the emerging issues in higher education involve the usage of new educational technologies (such as the internet and social media); increasing customer and stakeholder expectations, globalization and internationalization of education, quality of education, budgetary matters and shifts in the student demographics. The role of universities in the development process of a country remains important especially in a globalized and interdependent world. Colleges and universities are not only central to the teaching and learning of its students but it plays a bigger role in contributing to a country’s economic and intellectual wellbeing. With a competent and skilled human capital, a country’s growth and development will be accelerated. The World Bank (1999) had underlined four key areas needed for a country to move into a knowledge-based economy namely; an appropriate economic and institutional...

Management and Accounting Review, 2020

This paper aims to empirically investigate firms' earnings management (EM) behaviour, representin... more This paper aims to empirically investigate firms' earnings management (EM) behaviour, representing an issue in the realm of corporate financial reporting. Specifically, it explores the strategic roles of two common governance elements of ownership (managerial, institutional and family) and external audit in shaping the firms' EM behaviour based on the two common EM attributes of Discretionary Accruals (DA) and Real Activities EM (REM). The analyses based on 227 survived Malaysian listed firms throughout the sixteen-year period from 2001 to 2016 (3,632 firm-year observations) indicate a dynamic EM behaviour depending on the presence of different ownership structures. Whilst a high percentage of family and institutional ownership mitigates DA, it however does not hold true for REM. Further, this paper also shows that the external control mechanism of audit quality is not significant in mitigating both EM attributes. The empirical results suggest that firms facing different challenges would affect the firms' financial reporting behaviours in their choice of EM. The paper adds to the growing body of empirical knowledge dealing with the determinants of DA and REM from the lens of an emerging economy like Malaysia.

Jurnal Pengurusan, 2013

This paper discusses the role of zakat as a mechanism for poverty eradication. Zakat is defined a... more This paper discusses the role of zakat as a mechanism for poverty eradication. Zakat is defined as 'purification' or 'growth'. Zakat enables the wealthy or rich people to purify their hearts from greed by giving a part of their wealth to the needy. The needy who receive the zakat are then able to fulfil their needs, and, thus, the economic wealth bestowed by Allah s.w.t is spread to all the people and real economic growth is achieved. Zakat, if managed effectively and efficiently, should be able to reduce the gap between the rich and the poor. Each year, the annual reports of zakat institutions in Malaysia highlight the significant increase in zakat collection. Does the increase in zakat collection contribute to the alleviation of poverty in Malaysia? To find answers to this question, this paper observes the trend of zakat collection and analyses the pattern of zakat distribution. It is hoped that the outcome of this discussion will contribute to a better understanding of zakat management relative to its role as a tool for poverty eradication.

Business and Economic Horizons, 2018

This paper presents an assessment on the effect and consequences of burnout as a factor impacting... more This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among internal auditors. Hence, questionnaires were sent to 187 internal auditors from Jordan to gather data. The data analysis results show the presence of some job burnout antecedents which are: ethical tension, role conflict, role ambiguity, and neuroticism personality trait. For internal auditors, job burnout can reduce the level of their job satisfaction. Meanwhile, dissatisfaction in the workplace among internal auditors, may increase negative behaviours including premature sign-offs.

Journal of Business & Retail Management Research, 2018

The burnout is a common occurrence in psychology and a few applied business fields. Due to contin... more The burnout is a common occurrence in psychology and a few applied business fields. Due to continuous acknowledgement in the practice community, this topic's academic acknowledgement has begun to surface in accounting literature. Previous studies in accounting revealed that burnout amid internal auditors are an important issue for auditors and employers. This paper examines the influence of ethical tension and time pressure on job burnout and its influence on premature sign-offs among internal auditors. To assess this, a total of 187 internal auditors who work in Jordanian public shareholding companies answered a questionnaire. The findings were that ethical tension and time pressure are important antecedents for job burnout, which increases internal auditors' level of premature sign-offs. Furthermore, the study found that the job burnout mediates the relationship between ethical tension, time pressure and premature sign-off.

The purpose of this paper is to investigate the management performance, especially the distributi... more The purpose of this paper is to investigate the management performance, especially the distribution performance of Zakat institutions in Malaysia. Although this study is carried out in Malaysia, Zakat issues are prevalent religious issues which affect Muslims all over the world and thus this study may offer some insights on Zakat management to interested parties. The secondary data is used where information on Zakat fund from Zakat institutions are analyzed to determine their performance. Document analysis is carried out on annual reports, published bulletins, brochures, and periodical news of Zakat institutions in the selected region to assess the performance of these institutions. The results suggest that Zakat institutions in their distribution practices have adhered to the stipulated Islamic law, whereby, Zakat fund is distributed to the eight qualified groups of recipients. The main contentious issue in Zakat is the existence of a large percentage of undistributed Zakat which d...

Applied Economics, 2015

ABSTRACT This study aims to examine the direct effects of board of directors’ quality and insider... more ABSTRACT This study aims to examine the direct effects of board of directors’ quality and insider ownership on firms’ capital structure and the moderating effect of insider ownership on the relationship between board of directors’ quality and firms’ capital structure. The sample of this study consists of the time period 2005–2011. The final sample consists of 535 firm-year observations of public nonfinancial firms listed on the Muscat Securities Market (MSM). The hypotheses are tested using a random effects model. The results reveal that the coefficient sign on the board of directors’ quality is as predicted, but the coefficient sign is insignificant. Further, the results show that insider ownership is positively associated with leverage at the significant level of 10%, suggesting that the inside substantial shareholders employ higher leverage. With regard to the moderating effect of insider ownership, the findings show that the effect of the board of directors’ quality-leverage relationship becomes negative and stronger with increasing insider ownership.

This study examines the effects of board of directors’ quality and audit committee quality on cap... more This study examines the effects of board of directors’ quality and audit committee quality on capital structure and the mediating role of financial reporting quality on the relationship between audit committee quality and capital structure using a sample of Omani listed firms during the period 2009-2011. The study used multiple regression analysis under the fixed effects model approach. First, the results show that financial reporting quality has a significant mediating role on the relationship between audit committee quality and a firm’s leverage market value on the one hand, and an insignificant mediating role on the relationship between audit committee quality and a firm’s leverage book value, on the other. Second, the results reveal that leverage market value is significantly influenced by the audit committee quality. Third, the board of directors’ quality is significantly and negatively correlated with a firm’s leverage market value, suggesting that the firms in Oman are usuall...

Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative conseq... more Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined RAQP from a stress model perspective. In addition, research in RAQP is relatively scarce in emerging and newly industrialised countries, and most of the relevant literature is derived from developed countries. This study, therefore, addresses this void by investigating how job stress and stressors in the auditors' workplace affect RAQP, thus enhancing the explanatory power of stressors on outcome variables. The premise for this investigation is that the auditing workplace has been acknowledged as a high stress environment and studies in job stress provide support for negative consequences on auditors' job outcomes. This study examined the impact of eight stressors (workload, budget attainability, budget emphasis, role ambiguity, role conflict, type A behaviour pattern, considerate and structure leadership) along with job stress, on outcome variables (job performance and RAQP). The stressors were chosen based on the previous studies in RAQP and stress in the accounting environment. The RAQP examined in this study were premature sign-off, reduction of standards of work below levels considered reasonable, failure to research an accounting principle, superficial review of documents and acceptance of weak client explanations. This study assesses the extent to which job stress and job performance are associated with key stressors and RAQP among auditors in Malaysia. iii A quantitative research design was adopted involving the use of a mail survey to collect data from auditors that are currently working either in Big-Four or non-Big Four firms in Malaysia. In total, 274 usable responses were obtained and analysed by using structural equation modeling. The findings of the study showed that all stressors, except for considerate leadership and budget emphasis, significantly affect auditors' job outcomes. Specifically, three of the stressors, namely, role conflict, behavioural pattern and budget attainability have a direct association with RAQP, while role ambiguity affects RAQP indirectly through job stress and job performance. Results also revealed that workload, role ambiguity, role conflict and structure leadership were significantly associated with job stress, as expected. However, job performance was only affected by role ambiguity. The results generally support the proposition that job stress and job performance serve as important mediators in the relationship between stressors and RAQP. Malaysia Terengganu (UMT) and Ministry of Higher Education Malaysia, for their financial support. Finally, many good friends have contributed to this study, in one way vi or another, and to each of them, I express my deepest appreciation for their ideas, assistance and their willingness to just listen. Thank you all for the wonderful support. vii TABLE OF CONTENTS