The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionally, the characteristic of the modern business environment, technology sophistication and new generation traits had challenged Cressey Fraud Triangle Theory on its validity and relevancy. Therefore, associating all these possible challenges into consideration, this study aims to review prior literature related to the evolution of Cressey fraud theory to propose a new insight in considering relevant motivation factors that drive fraud penetrations. From the review, the study discovered the need for a detailed evaluation and research on the essential fraud element in constructing an all-rounded fraud prevention mechanism.
The involvement of households in the recycling activity in the last decade has been perceived as an effective way to reduce the amount of solid wastes in the landfill areas as well as to reuse the materials. The recycling practice among the public is very crucial in order to reduce the problem of overwhelming landfills and energy. The ever-increasing flow of household waste is an enormous environmental problem in many countries. By looking at the tremendous amount of solid wastes, Malaysia needs public participation in solid waste management by recycling the unused materials. Thus, the present study explores predictors that lead households to participate in recycling activities. A qualitative approach is employed in this study where key stakeholders were interviewed in order to get their different perspectives with regard to recycling activities among households. This study is vital as it supplements the information to the existing body of knowledge on households’ recycling activity in Malaysia.
In the last decade, researchers from around the world have shown deep interest in using photovoice as a method of analysis in scientific research. This might be due to the participatory strength of the method that acts as a bridge to connect researcher and community by balancing scientific research and mitigating action. The purpose of this research is to synthesize the available research on the photovoice method using the Scientometric method. This article explores the research landscape, key topics, and developments of the photovoice method based on the 1252 document data retrieved from the Web of Science Core Collection dated from 1997 to 2019. The results show that the interest in using this method is significantly high in the United States, Canada, and the United Kingdom as they are the major leaders in publication contributions. A Scientometric analysis for Document co-citation analysis was applied and 15 research clusters were identified. This paper reviews the main characteristics of 6 most important clusters and their contribution to the photovoice method. The outcome of this study contributes to academia, industry practitioners and policymakers by providing an understanding of overall trends, status, and potential research questions of study in this domain.
Covid-19 is an unprecedented crisis that has affected almost all industry players including education. It has transformed our way of life and introduced a new normal to how things are done. As an effort to contain the outbreak of pandemic Covid-19, universities have shifted to online learning. In line with this, Universiti Teknologi MARA (UiTM) has decided to execute open and distance learning (ODL) for the current semester until 31 December 2020. ODL introduces a different learning environment as compared to the traditional classroom that requires students to be self-reliant in learning new things. Hence, the purpose of the study is to explore students’ experiences in the process of knowledge transfer through ODL specifically for accounting subjects. A questionnaire was distributed to students who were taking the subject of Introduction to Financial Accounting and Introduction to Cost Accounting in UiTM Pahang Kampus Raub and a total of 206 responses were received. The study found over half of the students enjoy learning through ODL but only one-third were looking forward to having ODL for the next semester. Poor internet connection is the main reason found in the study that makes ODL not preferred by the students. At the same time, few features were highlighted by the students about ODL such as the advantage of pre-recorded video to catch up the new material and flexibility for them to learn at their own pace.
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