Papers by Marjan Mohd Noor
Journal of Management Research, 2023
This study provides a bibliometric analysis that reviews the past trends of publication years, t... more This study provides a bibliometric analysis that reviews the past trends of publication years, the most influential countries and industries, the commonly used dependent and independent variables in research studies exploring the impact of ownership structures on company performance.
Jurnal Intelek, 2023
Cloud computing is the future of the accounting industry and it is changing the way accountants m... more Cloud computing is the future of the accounting industry and it is changing the way accountants manage their financial data efficiently. This study aims to (i) identify the major contributors to cloud computing in accounting research and (ii) understand the trends and distribution of research documents to assess the global research developments related to cloud computing and accounting. In this study, 284 publication documents in the fields of business, management, and accounting were analysed using a Scopus database dated 11 July 2022, covering the period from 2008 to 2021, as interest in this topic area is growing. The data was analysed using descriptive bibliometric analysis while Microsoft Excel was used to perform the frequency analysis. The results showed that the number of publications on the topic of "Cloud Computing in Accounting Research" has continuously increased over 13 years since 2008. Most publications were by researchers from the United States, followed by China, Germany, India, Australia, and the United Kingdom. India was the only Asian country listed in the top 10 national contributors by country. The citation analysis showed that the article by Oliveira et al. was the most highly cited in 2014, with 635 citations and that the preferred language for scientific publications was English. The analysis of research trends revealed an increasing trend of publications from 2013 to 2020 with more than 60% of documents published as journal articles. In the analysis of keywords, "cloud computing" was the most frequently used keyword (n=156) in the collected documents. These findings provide important insights that could guide and promote the use of cloud computing for accountants and practitioners by defining future research lines and a research agenda for academic researchers.
Journal of Management Research, 2022
A Conceptual Paper on Factors That Affect the Shariah Compliance Auditing Among the Islamic Financial Institutions in Malaysia
Technology, Science, Social Science & Humanities, 2022
In Malaysia, shariah compliance audit is one of the crucial elements stated in the shariah govern... more In Malaysia, shariah compliance audit is one of the crucial elements stated in the shariah governance framework to control and monitor the operations of Islamic Financial Institutions (IFIs). It is not an easy task to ensure that the shariah audit upholds Shariah principles and values. This is to make sure that compliance of IFIs’ operations is practised when offering Shariah-compliant services. The main objective of shariah compliance auditing is to safeguard the interests of the stakeholders of IFIs such as account holders, shareholders, creditors, management, and employees, as well as the community at large, while ensuring proper and adequate mechanism of check and balance in place is tailored to the objectives and missions of its establishment as per the Maqasid al-Shariah. This study aimed to provide a review and analysis of Shariah audit compliance literatures by exploring the factors that affect Shariah audit compliance among the IFIs in Malaysia, such as the cooperation between internal and external auditors, the scope of the internal Shariah audit and qualification syariah auditors. This study contributes to the body of knowledge of Shariah audit compliance that would provide a more precise illustration to the IFIs on the importance of shariah compliance auditing in fulfilling the needs of stakeholders. Subsequently, it helps to maximise the benefits of shariah compliance auditing to their stakeholders as well as regulatory improvement in the future in minimising or reducing the occurrence of shariah non-compliance risk.
A Conceptual Paper on Factors That Affect the Shariah Compliance Auditing Among the Islamic Financial Institutions in Malaysia
Technology, Science, Social Science & Humanities International Conference 2022, 2022
In Malaysia, shariah compliance audit is one of the crucial elements stated in the shariah govern... more In Malaysia, shariah compliance audit is one of the crucial elements stated in the shariah governance framework to control and monitor the operations of Islamic Financial Institutions (IFIs). It is not an easy task to ensure that the shariah audit upholds Shariah principles and values. This is to make sure that compliance of IFIs’ operations is practised when offering Shariah-compliant services. The main objective of shariah compliance auditing is to safeguard the interests of the stakeholders of IFIs such as account holders, shareholders, creditors, management, and employees, as well as the community at large, while ensuring proper and adequate mechanism of check and balance in place is tailored to the objectives and missions of its establishment as per the Maqasid al-Shariah. This study aimed to provide a review and analysis of Shariah audit compliance literatures by exploring the factors that affect Shariah audit compliance among the IFIs in Malaysia, such as the cooperation between internal and external auditors, the scope of the internal Shariah audit and qualification syariah auditors. This study contributes to the body of knowledge of Shariah audit compliance that would provide a more precise illustration to the IFIs on the importance of shariah compliance auditing in fulfilling the needs of stakeholders. Subsequently, it helps to maximise the benefits of shariah compliance auditing to their stakeholders as well as regulatory improvement in the future in minimising or reducing the occurrence of shariah non-compliance risk.
International Journal of Economics and Financial Issues, 2016
Board members with diverse expertise are crucial to supplement the need of the board to oversee t... more Board members with diverse expertise are crucial to supplement the need of the board to oversee the conduct of the management is in line with the shareholders' interests. In relation to the information and communication technology (ICT) related industry, diverse board with ICT expertise is in need. There are very limited studies have been conducted to investigate the relationship between board diversity of ICT expertise and ICT investment. Thus, this paper provides the literature review on the relationship between board diversity of ICT expertise and ICT investment. It is hoped that this paper provides important guidance and insights to have a clear understanding of the relationship between board diversity of ICT expertise and ICT investment.
International Journal of Business and Management, 2014
This study aims to examine whether there are association between IT related trainings and IT inve... more This study aims to examine whether there are association between IT related trainings and IT investments in the Malaysian technology-based companies. This study uses two types of IT related trainings namely intermediate IT trainings, and advanced IT trainings which have never been tested with IT investments in previous studies. The data were collected via annual reports in 2010 from 104 technology-based companies listed in Bursa Malaysia. Results from univariate test show that IT-based companies are actively involved in IT investments compared to engineering based companies. Result for intermediate IT trainings from linear regression shows, non-significant but result for advanced IT trainings are significant but with a weak association. Thus, result for second hypothesis is partially supported, but weak association with IT investments. From the same regression, result for third hypothesis also can be concluded that advanced IT trainings are significant but weak association with IT investments.
International Journal of Business and Management, 2013
Inevitably, an accurate and timely financial statement contributes enormously to the success of m... more Inevitably, an accurate and timely financial statement contributes enormously to the success of many organizations. Therefore, accuracy and availability about financial information is vital for investors and shareholders in order to ease their decision making process. This paper aims to analyze the relation between the characteristics of corporate governance; board independence, ownership concentration, audit committee independence, expertise, meeting, size, internal audit investment and audit report lag among companies listed under Bursa Malaysia. The samples covered are among 180 companies listed at Bursa Malaysia for 2009 and 2010. The samples were chosen randomly from 843 companies, the population. Descriptive statistics have been used to provide better perception of the length of time needed by an auditor, to complete an audit. The results show that in average, the companies took about 100 days to complete their audit report with maximum and minimum days of 148 days and 26 days respectively. In addition, regression analysis was used to provide empirical evidence on which variables had strong bonding with audit report lag. The outcomes elicit that audit committee size, ownership concentration; organization size and profitability are significantly associated with audit report lag. However the other six variables (audit committee independence, meetings, expertise and types of auditors) were found to have insignificant relationship with audit report lag.
Journal of Engineering and Applied Sciences, 2017
Despite the ICT's promise of improved firm performance, many ICT projects have yet to prove succe... more Despite the ICT's promise of improved firm performance, many ICT projects have yet to prove success. A vast literature on ICT investment has been widely discussed in previous studies however, study of the effect ofiCT investment on finn performance remains rmexplored especially in Malaysia. This study aims to provide a review and analysis ofiCT investment literatures. The literature analysis is used to collect the data published in various fields such as management studies, economics, social sciences and information systems from the years 1987-2016. The main discussion is armmd the trends of ICT investment in developed and developing cormtries and the nature ofiCT investment practices in Malaysia. The literature also points out to the importance source of technological change that can revolutionize the way business firms conduct their operational activities and contribute to better firm performance. This study contributes to the body of knowledge ofiCT investment that would provide guidance and insights in helping companies to have a clear rmderstanding of the benefits ofiCT investment in generating future income.
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Papers by Marjan Mohd Noor