

4th International Accounting and Business Conference (IABC 2015)

Procedia Economics and Finance Volume 31

Putrajaya, Malaysia 17 - 18 August 2015

Editors: Zuraidah Mohd Sanusi Norzaidi Daud

ISBN: 978-1-5108-1616-9

Ismail Musirin

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TABLE OF CONTENTS

PREFACE .............................................................................................................................................................................. 1 Nor Balkish Zakaria

AN EVALUATION OF CLIENTS’ FRAUD REASONING MOTIVES IN ASSESSING FRAUD RISKS: FROM THE PERSPECTIVE OF EXTERNAL AND INTERNAL AUDITORS .............................................. 2 Zuraidah Mohd-Sanusi, Nurliyana Haji Khalid, Amilin Mahir

PERFORMANCE OUTCOMES OF STRATEGIC MANAGEMENT ACCOUNTING INFORMATION USAGE IN MALAYSIA: INSIGHTS FROM ELECTRICAL AND ELECTRONICS COMPANIES ......................................................................................................................................... 13 Raman Noordin, Yuserrie Zainuddin, Fuad, Rasid Mail, Noor Kaziemah Sariman

PERFORMANCE MEASUREMENT MODEL OF MOSQUES .................................................................................... 26 Muhd Fauzi Bin Abd. Rahman, Nor’Azam Mastuki, Sharifah Norzehan Syed Yusof

CORPORATE GOVERNANCE AND SUSTAINABILITY PRACTICES IN ISLAMIC FINANCIAL INSTITUTIONS: THE ROLE OF COUNTRY OF ORIGIN.......................................................................................... 36 Fathyah Hashim, Nur Darina Mahadi, Azlan Amran

CAPITAL STRUCTURE AND PROFITABILITY IN FAMILY AND NON-FAMILY FIRMS: MALAYSIAN EVIDENCE................................................................................................................................................. 44 Masdiah Abdul Hamid, Azizah Abdullah, Nur Atiqah Kamaruzzaman

ISO 14001 AND FINANCIAL PERFORMANCE: IS THE ACCREDITATION FINANCIALLY WORTH IT FOR MALAYSIAN FIRMS.......................................................................................................................... 56 Siti Fahazarina Hazudin, Siti Aishah Mohamad, Ilyani Azer, Rozain Daud, Halil Paino

THE INFLUENCE OF CORPORATE GOVERNANCE, FINANCIAL RATIOS, AND SUKUK STRUCTURE ON SUKUK RATING................................................................................................................................ 62 Mohamed Abulgasem. A. Elhaj, Nurul Aini Muhamed, Nathasa Mazna Ramli

ISLAMIC BANKS CREDIT RISK: A PANEL STUDY .................................................................................................. 75 Faridah Najuna Misman, Ishaq Bhatti, Weifang Lou, Syamsyul Samsudin, Nor Hadaliza Abd Rahman

RISK MANAGEMENT OF ISLAMIC MICROFINANCE (IMF) PRODUCT BY FINANCIAL INSTITUTIONS IN MALAYSIA ...................................................................................................................................... 83 Siti Khadijah Ab Manan, Muhammad Hakimi Bin Mohd Shafiai

JOB SELECTION PREFERENCES OF ACCOUNTING STUDENTS IN MALAYSIAN PRIVATE UNIVERSITIES................................................................................................................................................................... 91 Muhamad Khalil Omar, Azzarina Zakaria, Shakerin Ismail, Jeanie Sim Ley Sin, Venesha Selvakumar

CAN OWNERSHIP CONCENTRATION AND STRUCTURE BE LINKED TO PRODUCTIVE EFFICIENCY?: EVIDENCE FROM GOVERNMENT LINKED COMPANIES IN MALAYSIA .......................... 101 Jennifer Tunga Janang, Rosita Suhaimi, Norhana Salamudin

INVESTIGATING THE NEEDS FOR ACHIEVEMENT, RISK TAKING AND TOLERANCE FOR AMBIGUITY TOWARD ENTREPRENEURIAL PASSION AMONG SINGLE MOTHER ENTREPRENEUR IN MALAYSIA ................................................................................................................................ 110 Irwan Ismail, Najihah Abdul Rahim, Malina Hanum Mohd Kamal, Rosfatihah Che Mat, Norhusniyati Husin

CORPORATE GOVERNANCE MECHANISMS AND BANK PERFORMANCE: RESOURCEBASED VIEW.................................................................................................................................................................... 117 Bernadette Josephine James, Corina Joseph

AWARENESS, MOTIVATIONS AND READINESS FOR PROFESSIONAL ACCOUNTING EDUCATION: A CASE OF ACCOUNTING STUDENTS IN UITM JOHOR ........................................................... 124 Mas Ervina Samsuddin, Noor Sufiawati Khairani, Emelin Abdul Wahid, Fazrul Hanim Abd Sata

MEASURING ISLAMIC SPIRITUAL INTELLIGENCE ............................................................................................ 134 Zanariah Abdul Rahman, Ishak Md Shah

ASSESSING THE SATISFACTION LEVEL OF ZAKAT RECIPIENTS TOWARDS ZAKAT MANAGEMENT ............................................................................................................................................................... 140 Raja Adzrin Raja Ahmad, Ahmad Marzuki Amiruddin Othman, Muhammad Sufiyudin Salleh

THE PRACTICES OF UPWARD ACCOUNTABILITY IN THE MALAYSIAN NGO............................................ 152 Noor Muafiza Hj. Masdar

INFLUENCE OF LEADERSHIP STYLES IN CREATING QUALITY WORK CULTURE ................................... 161 Norlina M. Ali, Rohani Jangga, Mazlina Ismail, Siti Nuur-Ila Mat Kamal, Mohammad Nazri Ali

BLENDED LEARNING WEB TOOL USAGE AMONG ACCOUNTING STUDENTS: A MALAYSIAN PERSPECTIVE........................................................................................................................................ 170 Azleen Shabrina Mohd Nor, Nor Aziah Abu Kasim

TESTING THE THEORY OF PLANNED BEHAVIOR IN DETERMINING INTENTION TO USE DIGITAL COUPON AMONG UNIVERSITY STUDENTS ......................................................................................... 186 Abu Bakar Mukhtar Yakasai, Wan Jamaliah Wan Jusoh

ESTIMATING THE YIELD CURVE FOR THE MALAYSIAN BOND MARKET USING PARSIMONY METHOD.................................................................................................................................................. 194 Mohammad Nazri Ali, Siti Norafidah Mohd. Ramli, Saunah Zainon, Siti Nuur-Ila Mat Kamal, Mohamad Idham Md Razak, Norlina M. Ali, Suhaila Osman

THE EFFECT OF INFORMATION LITERACY ON MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGIC MANAGEMENT ACCOUNTING AND THE MODERATING ROLE OF SELF EFFICACY.............................................................................................................. 199 Raisya Zenita, Ria Nelly Sari, Rita Anugerah, Jamaliah Said

THE EFFECT OF ROLE CONFLICT, SELF-EFFICACY, PROFESSIONAL ETHICAL SENSITIVITY ON AUDITOR PERFORMANCE WITH EMOTIONAL QUOTIENT AS MODERATING VARIABLE ........................................................................................................................................... 206 Ulfa Afifah, Ria Nelly Sari, Rita Anugerah, Zuraidah Mohd Sanusi

MANIPULATION OF EARNINGS: THE PRESSURE OF OPPORTUNISTIC BEHAVIOR AND MONITORING MECHANISMS IN MALAYSIAN SHARIAH-COMPLIANT COMPANIES ................................ 213 Mohd Taufik Mohd Suffian, Zuraidah Mohd Sanusi, Amir Hakim Osman, Muhammad Iqbal Mohamed Azhari

A MULTIFACTORIAL SOCIOLINGUISTIC ANALYSIS OF SME BUSINESS COMPANY NAMING IN MALAYSIA ................................................................................................................................................ 228 Nor Haniza Hasan, Carolyn Soo Kum Yoke, Rohani Jangga

FACTORS INFLUENCING THE PADDY FARMERS’ INTENTION TO PARTICIPATE IN AGRICULTURE TAKAFUL ........................................................................................................................................... 237 Nurul Aien Binti Abd Aziz, Noreen Noor Binti Abd Aziz, Yon Bahiah Wan Aris, Nurul Ashykin Binti Abd Aziz

THE WEB-BASED ACCOUNTABILITY PRACTICES IN SOCIAL ENTERPRISES: VALIDATING THE STAKEHOLDER THEORY ........................................................................................................ 243 Siti Rahayu Sarman, Saunah Zainon, Ruhaya Atan, Zarina Abu Bakar, Soo Kum Yoke, Syahrul Ahmar Ahmad, Nur Hidayah Mohd Shaari

THE PERCEPTION OF GEN Y ON ORGANIZATIONAL CULTURE, RELIGIOSITY AND CORRUPTION IN MALAYSIAN PUBLIC ORGANIZATIONS ................................................................................ 251 Khulida Kirana Yahya, Tan Fee Yean, Johanim Johari, Nur Ain Saad

EFFECT OF ENVIRONMENTAL UNCERTAINTY AND SUPPLY CHAIN FLEXIBILITY TOWARDS SUPPLY CHAIN INNOVATION: AN EXPLORATORY STUDY......................................................... 262 Rohani Jangga, Norlina M. Ali, Mazlina Ismail, Norshahniza Sahari

STUDENT'S AWARENESS AND KNOWLEDGE ON THE IMPLEMENTATION OF GOODS AND SERVICES TAX (GST) IN MALAYSIA ........................................................................................................................ 269 Nurulhasni Shaari, Alizah Ali, Noraini Ismail

MEASURING TOURIST BEHAVIOURAL INTENTION THROUGH QUALITY IN MALAYSIAN MEDICAL TOURISM INDUSTRY ................................................................................................................................ 280 Anidah Aziz, Rozman Md Yusof, Mastura Ayob, Norlinda Tendot Abu Bakar, Abd Hair Awang

MOTIVATION AND WILLINGNESS TO PARTICIPATE IN KNOWLEDGE SHARING ACTIVITIES AMONG ACADEMICS IN A PUBLIC UNIVERSITY......................................................................... 286 Zuraina Dato Mansor, Mazlina Mustaffa, Lailawati Mohd Salleh

POTENTIAL OF MICRO-WAQF AS AN INCLUSIVE STRATEGY FOR DEVELOPMENT OF A NATION ............................................................................................................................................................................. 294 Mohd Amran Mahat, Mohd Yassir Jaaffar, Mohamed Saladin Abdul Rasool

DISTANCE MENTORING AND USAGE OF TECHNOLOGY: WHAT CAN BE LEARNED FROM THE SUCCESS STORY? ................................................................................................................................................. 303 Azleen Shabrina Mohd Nor, Nor Aziah Abu Kasim

QUESTIONING PUBLIC POLICY'S “MAINTAINED ASSUMPTION”: THE CASE OF GOVERNANCE RULES IMPACTING REGULATORY SANCTIONS AMONG CAPITAL MARKET PLAYERS IN MALAYSIA............................................................................................................................ 313 Hairul Suhaimi Nahar, Nur Amira Fatinah Zulkeppeli

A REVIEW ON THE EMERGENCE AND GROWTH OF HALAL STUDIES ......................................................... 325 Noreen Noor Abd Aziz, Nurul Aien Abd. Aziz, Nurul Ashykin Abd Aziz, Zurina Omar, Wan Haslin Aziah Wan Hassan

THE POSSIBLE ROLE OF WAQF IN ENSURING A SUSTAINABLE MALAYSIAN FEDERAL GOVERNMENT DEBT .................................................................................................................................................... 333 Azniza Hartini Azrai Azaimi Ambrose, Mohamed Aslam, Hanira Hanafi

THE IMPORTANCE OF IMPLEMENTING COLLABORATIVE LEARNING IN THE ENGLISH AS A SECOND LANGUAGE (ESL) CLASSROOM IN MALAYSIA ......................................................................... 346 Nooraileen Ibrahim, Mohamad Syafiq Ya Shak, Thuraiya Mohd, Nur’ Ain Ismail, P. Dhayapari A/p Perumal, Azurawati Zaidi, Siti Maryam Ali Yasin

THE RELATIONSHIPS OF HUMAN SUCCESS FACTOR, INFORMATION TECHNOLOGY, AND PROCUREMENT PROCESS COORDINATION ON OPERATIONAL PERFORMANCE IN BUILDING CONSTRUCTION INDUSTRY – A PROPOSED CONCEPTUAL FRAMEWORK............................ 354 Abdul Razif Abdul Razak, Akmal Aini Othman, Veera Pandiyan Kaliani Sundram

GROWTH AND SUSTAINABILITY OF ISLAMIC FINANCE PRACTICE IN THE FINANCIAL SYSTEM OF TANZANIA: CHALLENGES AND PROSPECTS................................................................................. 361 Hamdun I. Sulayman

CORPORATE CULTURE AND THE OCCURRENCE OF FINANCIAL STATEMENT FRAUD: A REVIEW OF LITERATURE........................................................................................................................................... 367 Normah Omar, Zulaikha Amirah Johari, Suhaily Hasnan

GOODS AND SERVICES TAX (GST) GOVERNANCE IN THE MALAYSIAN NEW TAX ENVIRONMENT .............................................................................................................................................................. 373 Soliha Sanusi, Normah Omar, Zuraidah Mohd Sanusi

MANAGING INVESTMENT IN THE LIGHT OF QURAN AND SUNNAH: TEXTUAL ANALYSIS .................. 380 Mohamad Zaki Razaly, Mohd Asyadi Redzuan, Mohd Zainodin Mustaffa, Mahasin Saja, Sofwah Md Nawi, Muhammad Firdaus Muhammad Hatta, Nor Erna Nabila Mohd Raffi

SME GOVERNANCE IN INDONESIA – A SURVEY AND INSIGHT FROM PRIVATE COMPANIES..................................................................................................................................................................... 387 Jaswadi, Mohammad Iqbal, Sumiadji

BOARD MECHANISMS AND PERFORMANCE OF GOVERNMENT-LINKED COMPANIES ON BURSA MALAYSIA ......................................................................................................................................................... 399 Raymond Ling Leh Bin, Lim Shu Yi

THE INFLUENCE OF AAOIFI ACCOUNTING STANDARDS IN REPORTING ISLAMIC FINANCIAL INSTITUTIONS IN MALAYSIA ............................................................................................................. 418 Nor Farizal Mohammed, Fadzlina Mohd Fahmi, Asyaari Elmiza Ahmad

TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE: A CASE OF MAHB................................................................................................................................................................................. 425 Muhamad Khodri Kholib Jati, Suzana Hassan, Mohd Hakimi Harman, Shahira Abdul Jabar, Mohd Azlan Abdul Majid

DISCOVERING SMALL BUSINESS START UP MOTIVES, SUCCESS FACTORS AND BARRIERS: A GENDER ANALYSIS ............................................................................................................................ 436 Siti Fahazarina Hazudin, Mohd Aidil Riduan Awang Kader, Nor Habibah Tarmuji, Maisarah Ishak, Roslina Ali

CONSUMERS ATTITUDE TOWARDS ORGANIC FOOD ........................................................................................ 444 Mohamed Bilal Basha, Cordelia Mason, Mohd Farid Shamsudin, Hafezali Iqbal Hussain, Milad Abdelnabi Salem

THE EFFECTIVENESS OF EXCELLENCE CAMP: A STUDY ON PAIRED SAMPLE........................................ 453 Haslenda Yusop, Foo Fong Yeng, Azlina Jumadi, Shafaruniza Mahadi, Mohammad Nazri Ali, Norzarina Johari

HOW EFFECTIVE IS BOARD INDEPENDENCE TO THE MONITORING OF EARNINGS MANIPULATION? ........................................................................................................................................................... 462 Mohd Fazrin Busirin, Nurul Azlin Azmi, Nor Balkish Zakaria

PROMOTING SUSTAINABILITY OF MICROFINANCE VIA INNOVATION RISKS, BEST PRACTICES AND MANAGEMENT ACCOUNTING PRACTICES ......................................................................... 470 Nor Azlina Ab Rahman, Salwana Hassan, Jamaliah Said

ASSESSING THE ROLE OF ANTI-CORRUPTION INITIATIVES IN REDUCING LOBBYIST INVOLVEMENT IN E-PROCUREMENT: A CASE STUDY OF MARDI................................................................. 485 Marlina Wati Ishak, Jamaliah Said

AN ISLAMIC CSR FRAMEWORK: PERCEPTION FROM PRACTITIONERS, ACADEMICIANS AND THE GENERAL PUBLIC....................................................................................................................................... 495 Faizah Darus, Haslinda Yusoff, Normahiran Yatim, Aliza Ramli, Mustaffa Mohamed Zain

MANAGEMENT ACCOUNTING BEST PRACTICES AWARD FOR IMPROVING CORRUPTION IN PUBLIC SECTOR AGENCIES.................................................................................................................................. 503 Ibrahim Kamal Abdul Rahman, Nor Azlina Ab Rahman, Zubir Azhar, Normah Omar, Jamaliah Said

HUMAN CAPITAL AND ISLAMIC-BASED SOCIAL IMPACT MODEL: SMALL ENTERPRISE PERSPECTIVE ................................................................................................................................................................. 510 Roshayani Arshad, Abdul Halim Mohd Noor, Azlan Yahya

I-CSR RANKING IN THE WORKPLACE .................................................................................................................... 520 Abd-Razak Ahmad, Ida-Normaya M. Nasir, Wan-Asma’ Wan-Abu-Bakar, Faizah Darus, Noor Zahirah Mohd Sidek

INSIGHT OF ANTI-CORRUPTION INITIATIVES IN MALAYSIA......................................................................... 525 Nur Shafiqa Kapeli, Nafsiah Mohamed

A REVIEW ON COMPLIANCE RATING: FATF SPECIAL RECOMMENDATION IX CROSS BORDER DECLARATION OR DISCLOSURE............................................................................................................ 535 Salwa Zolkaflil, Normah Omar, Wan Noor Hafieza Abdullah, Sharifah Nazatul Faiza Syed Mustapha Nazri

DO CAPITAL ASSISTANCE PROGRAMS BY ZAKAT INSTITUTIONS HELP THE POOR? ............................ 551 Nubani Md Hassan, Abd Halim Mohd Noor

CHARACTERISTIC AFFECTING CHARITABLE DONATIONS BEHAVIOR: EMPIRICAL EVIDENCE FROM MALAYSIA .................................................................................................................................... 563 Abd Halim Bin Mohd Noor, Nurul Amyra Mat Isa, Hamidah Muhd Irpan, Hasan Bin Bahrom, Arifin Bin Md Salleh, Abdul Rahim Bin Ridzuan

WORKING CAPITAL MANAGEMENT IN MALAYSIAN GOVERNMENT-LINKED COMPANIES..................................................................................................................................................................... 573 Rahimah Mohamed Yunos, Nurdiyana Nazaruddin, Farha Abdol Ghapar, Syahrul Ahmar Ahmad, Nor Balkish Zakaria

THE LEGAL OVERVIEW ON FALSIFICATION, FRAUD AND FORGERY ......................................................... 581 Khairul Anuar Abd. Hadi, Halil Paino, Suria Fadhillah Md Pauzi

SECURITY, RISK AND TRUST ISSUES AMONG MUSLIM USERS FOR ONLINE BUSINESSES.................... 587 Noor Hidayah Ab Aziz, Intan Salwani Mohamed, Nor Balkish Zakaria

MALAYSIAN DNFBPS’ PERCEPTIONS ON AWARENESS, PERCEIVED IMPACT AND VIEWS ON THE AML/CFT REQUIREMENTS ......................................................................................................................... 595 Normah Omar, Razana Juhaida Johari, Milind Sathye

BOARD CHARACTERISTICS AND RISK MANAGEMENT AND INTERNAL CONTROL DISCLOSURE LEVEL: EVIDENCE FROM MALAYSIA .......................................................................................... 601 Raja Adzrin Raja Ahmad, Norhidayah Abdullah, Nur Erma Suryani Mohd Jamel, Normah Omar

BOARD QUALITY OF SMESS IN MALAYSIA: THE GOVERNING ROLE OF FAMILY OWNERSHIP .................................................................................................................................................................... 611 Takiah Mohd Iskandar, Nor Hazwani Hassan

EARNINGS MANAGEMENT AND OWNERSHIP STRUCTURE............................................................................. 618 Soheil Kazemian, Zuraidah Mohd Sanusi

AN EXPLORATORY STUDY ON THE POSSIBILITY OF ASSETS MISAPPROPRIATION AMONG ROYAL MALAYSIAN POLICE OFFICIALS .............................................................................................. 625 Zulyanti Abdul Karim, Jamaliah Said, Haniza Hanim Mustaffa Bakri

AUDIT FIRM GOVERNANCE: AN OVERVIEW FROM MALAYSIA .................................................................... 632 Sharifah Milda Amirul, Mohd Fairuz Md. Salleh, Mohd Allif Anwar B. Abu Bakar

MISMANAGEMENT OF CHEMICAL AGRICULTURE IN MALAYSIA FROM LEGAL PERSPECTIVE ................................................................................................................................................................. 640 Alizah Ali, Nurulhasni Shaari

OBSOLESCENCE OF GREEN OFFICE BUILDINGS: A LITERATURE REVIEW .............................................. 651 Wan Norhishamuddin Wan Rodi, Ting Kien Hwa, Ahmad Shahrin Said, Nur Medeena Mahamood, Mohd Isa Abdullah, Abd. Rauf Abd Rasam

DEPRECIATION BETWEEN CONVENTIONAL AND GREEN OFFICE BUILDINGS........................................ 661 Wan Norhishamuddin Wan Rodi, Ting Kien Hwa, Nur Medeena Mahamood, Ahmad Shahrin Said, Mohd Isa Abdullah

SUPPLIER PERFORMANCE MANAGEMENT AT HIGHER EDUCATION INSTITUTES ................................. 671 Sallaudin Hassan, Siti Hajar Ramli, Rahmat Roslan, Jimisiah Jaafar

ENHANCING ACTIVE PARTICIPATION OF SMES AND ISLAMIC BANKS TOWARDS ECONOMIC DIVERSIFICATION IN OMAN .............................................................................................................. 677 Jamal Almaimani, Fuadah Binti Johari

RE-THINKING: RISK GOVERNANCE? ...................................................................................................................... 689 Siti Rohaya Mat Rahim, Fauziah Mahat, Annuar Md Nassir, Mohamed Hisham Dato Hj Yahya

PUBLIC'S AWARENESS AND PERCEPTIONS ON THE INLAND REVENUE BOARD OF MALAYSIA DISPUTE RESOLUTION DEPARTMENT: AN EXPLORATORY STUDY....................................... 699 Izlawanie Muhammad, Suhaila Abdul Hamid

ENVIRONMENTAL CORPORATE SOCIAL RESPONSIBILITY (ECSR): EXPLORING ITS INFLUENCE ON CUSTOMER LOYALTY .................................................................................................................. 705 Nik Ramli Nik Abdul Rashid, Shaiful Annuar Khalid, Nor Irwani Abdul Rahman

MEASURING THE EXTENT OF INVESTOR RELATIONS ON THE WEB: A MULTIDIMENSIONAL APPROACH......................................................................................................................................... 714 Norbaini Abdul Halim, Rohaida Basiruddin, Nor Raihana Mohd Ali

FACTORS MINING IN ENGAGING STUDENTS LEARNING STYLES USING EXPLORATORY FACTOR ANALYSIS ....................................................................................................................................................... 722 Nur Izzah Jamil, Farrah Nadia Baharuddin, Tengku Sharifeleani Ratul Maknu

EFFECT OF TRAINING TOWARDS EMOTIONAL INTELLIGENCE (EQ) AND ENTREPRENEUR CULTURE: AN ANALYSIS ........................................................................................................... 730 Jimisiah Jaafar, Sallaudin Hassan, Hamdan Abdul Kadir, Halimah Mohd Yusof

A CASE STUDY AT PASAR TANI KLUANG: FACTORS THAT AFFECT SALES UNDER JIMAT BELANJA DAPUR PROGRAMME ............................................................................................................................... 736 Muharratul Sharifah Shaik Alaudeen, Noranisah Atan, Yong Azrina Ali Akbar, Khairunnisa Rahman, Suhana Mohamed

UNDERSTANDING AND ASSESSING GOVERNANCE AGENTS’ RELATIONSHIPS: THE CONTRIBUTION OF LEADER-MEMBER EXCHANGE THEORY ........................................................................ 746 Mohammad Noor Hisham Osman, Hairul Suhaimi Nahar

FATF AND LAWYERS’ OBLIGATIONS UNDER THE AML/ATF REGIME IN MALAYSIA............................. 759 Zaiton Hamin, Normah Omar, Saslina Kamaruddin

IMPENDING BANKRUPTCY: EXAMINING CASH FLOW PATTERN OF DISTRESS AND HEALTHY FIRMS ........................................................................................................................................................... 766 Adriana Shamsudin, Amrizah Kamaluddin

INTELLECTUAL CAPITAL AND MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM IRAN...................................................................................................................................................................... 775 Mahmood Toorchi, Kaveh Asiaei, Mansour Dehghan

WHEN PROPERTY IS THE CRIMINAL: CONFISCATING PROCEEDS OF MONEY LAUNDERING AND TERRORIST FINANCING IN MALAYSIA ............................................................................ 789 Zaiton Hamin, Normah Omar, Muhammad Muaz Abdul Hakim

FACILITY LAYOUT FOR SME FOOD INDUSTRY VIA VALUE STREAM MAPPING AND SIMULATION ................................................................................................................................................................... 797 Nurulzulaiha Sa’Udah @ Suhadak, Norani Amit, Mohammad Nazri Ali

DEVELOPMENT OF COMMUNITY CURRENCY FOR ISLAMIC MICROFINANCE ........................................ 803 Nabilah Rozzani, Rashidah Abdul Rahman, Intan Salwani Mohamed, Sharifah Norzehan Syed Yusuf

ABANDONED HOUSING PROJECTS IN MALAYSIA AND THE PROSPECT OF DP: AN OVERVIEW ...................................................................................................................................................................... 813 Dzuljastri Abdul Razak, Mustafa Omar Mohammed, Kazi Md. Tarique

SOCIAL COLLATERAL, REPAYMENT RATES, AND THE CREATION OF CAPITAL AMONG THE CLIENTS OF MICROFINANCE........................................................................................................................... 823 Nabawiyah Abdul Hadi, Amrizah Kamaluddin

ASSESSING THE IMPACT OF TUNAS MEKAR PROGRAMME ON STUDENT FEASIBILITY TO BECOME ENTREPRENEUR ................................................................................................................................... 829 Roha Mohamed Noah, Muharratul Sharifah Shaikh Alaudeen, Khairunnisa Rahman

DEVELOPING THE AUTHENTICITY FRAMEWORK OF ELECTRONIC BUSINESS RECORDS IN SMES COMPANIES.................................................................................................................................................... 834 Siti Nuur-Ila Mat Kamal, Nurul Huda Md Yatim, Suhaila Osman, Mohammad Nazri Ali, Norlina M. Ali, Jafalizan Md. Jali

UPGRADING IN GLOBAL VALUE CHAIN OF MALAYSIAN AVIATION INDUSTRY...................................... 839 Jaslin Md Dahlan, Omar Samat, Akmal Aini Othman

FLIGHT-TO-QUALITY BETWEEN STOCK AND BOND MARKETS: PRE AND POST GLOBAL FINANCIAL CRISIS ........................................................................................................................................................ 846 Nik Nur Shafika Mustafa, Syamsyul Samsudin, Faridah Shahadan, Andrew Kam Jia Yi

DISCOVERING THE USE OF ONLINE RECRUITMENT VIA SOCIAL MEDIA OF STUDENT INTERNSHIP .................................................................................................................................................................... 856 Syaidatul Zarina Mat Din, Rudza Hanim Mohamed Anuar, Nazihah Omar, Haryati Omar, Jaslin Md Dahlan

RICE INDUSTRY IN MALAYSIA: CHALLENGES, POLICIES AND IMPLICATIONS....................................... 861 Yogambigai Rajamoorthy, Khalid B Abdul Rahim, Subramaniam Munusamy

THE EFFECT OF CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS ON FIRM PERFORMANCE AND RISK MANAGEMENT AS AN INTERVENING VARIABLE ........................................... 868 Nurul Badriyah, Ria Nelly Sari, Yesi Mutia Basri

THE MODERATING EFFECT OF GOAL SETTING ON PERFORMANCE MEASUREMENT SYSTEM-MANAGERIAL PERFORMANCE RELATIONSHIP ................................................................................ 876 Aunurrafiq, Ria Nelly Sari, Yessi Mutia Basri

ACCOUNTING INFORMATION SYSTEM AND DECISION USEFUL INFORMATION FIT TOWARDS COST CONSCIOUS STRATEGY IN MALAYSIAN HIGHER EDUCATION INSTITUTIONS ................................................................................................................................................................ 885 Shazalina Mohamed Shuhidan, Nor’Azam Mastuki, Wan Mohd Nazif Wan Mohd Nori

EXPLORING THE FACTORS OF HIGH TURNOVER IN RETAIL INDUSTRY IN NEGERI SEMBILAN........................................................................................................................................................................ 896 Noraishah Kamarulzaman, Nur Zafieara Zulkeflee, Hairiani Abdul Hamid, Norshahniza Sahari, Fazlin Natasya Abdul Halim

MECHANISMS OF KNOWLEDGE SHARING AMONG UNDERGRADUATE STUDENTS IN UITM JOHOR ................................................................................................................................................................... 903 Suhaila Osman, Siti Nuur-Ila Mat Kamal, Mohammad Nazri Ali, Jannah Munirah Mohd Noor, Muhammad Asyraf Wahianuar, Razifah Othman

AN ASSESSMENT OF THE PRACTICES OF LEADERSHIP QUALITY IN THE PUBLIC SECTORS OF MALAYSIA ............................................................................................................................................. 909 Mohamad Azizal Bin Abd Aziz, Jamaliah Said, Md. Mahmudul Alam

ASSESSING FRAUD RISK FACTORS OF ASSETS MISAPPROPRIATION: EVIDENCES FROM IRANIAN BANKS............................................................................................................................................................. 919 Elham Hady Nia, Jamaliah Said Author Index