Purpose -This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.Design/methodology/approach -For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).Findings -The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.Practical implications -The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks' shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.Originality/value -This study is the first to examine the factors influencing accounting practitioners' intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.

Purpose This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions. Design/methodology/approach A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling. Findings The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting. Research limitations/implications The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results. Practical implications The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process. Originality/value To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.

Academicians are commonly associated with academic tasks of teaching and research. However, recent scenario reveals that academicians’ workloads are not restricted to merely academic tasks. Academicians also hold administrative positions, involved with students’ development activities, community services and professional development. Shouldering with numerous responsibilities, academicians may be stressful to prioritize the assigned tasks and meeting deadlines. This necessitates serious attention to ensure that academicians can focus on the assigned responsibilities and perform their best. Thus, this study attempts to establish a relationship between academic and non-academic responsibilities with job-related stress among academicians. Through survey method, 120 usable responses received out of 391 questionnaires distributed to academicians in a public university. Using SPSS, a preliminary analysis indicates that the respondents were moderately stressful with their job. However, multiple regressions test demonstrates that job-related stress is not influenced by academic responsibilities but marginally contributed by non-academic responsibilities. The findings give insights to the university management on academicians’ reaction to their present job tasks and useful as guidance in any efforts or policy towards academicians’ workload setting. However, this study is confined to only one public university in the East coast region of Malaysia. Thus, future research may be expanded to the public universities in the West region of Malaysia with different working environment and lifestyle.   Keywords Academicians, Academic Responsibilities, Non-academic responsibilities, Job-related Stress, Teaching workloads

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Digitalization of the work process affects almost all industries due to the Fourth Industrial Revolution. The accounting profession is no exception, urging future accountants to equip themselves with the technological knowledge and readiness to digitize. As the digitalization of the accounting profession is driven by technological advancement, the gender of future accountants may influence the digitalization process. Thus, this is a timely study to examine the gender differences in technology knowledge and technology readiness towards digitalization among the future accountants. Based on non-probability purposive sampling with future accountants as unit of analysis, results indicate a moderate level for technological knowledge and readiness among the respondents. There is no significant difference found in technological knowledge and readiness between male and female respondents. The findings may reflect the existing group of future accountants belong to Generation Z that is heavily exposed to technology. They are comfortable with technology utilisation, agile, adaptive, and able to migrate quickly to new platforms. This gives insights to employers on gender selection in the hiring process to meet industry needs. Future research could be extended to accounting interns at private universities and to current accounting practitioners being the potential mentors for newcomers into the accounting profession.