The aim of this study is to examine the factors affecting Malaysian male and female students’ intention to enroll in accounting programs. The study is based on the Theory of Reasoned Action as a theoretical framework. Based on Theory of Reasoned Action model, the factors that may affect...

Purpose This study aims to empirically investigate the impact of the Sharīʿah Governance Framework (SGF) on improving Sharīʿah governance practices in Islamic banks in Malaysia and in addressing its related issues. Design/methodology/approach Data collection was carried out using a...

This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and...

The aim of this study is to examine the factors affecting Malaysian male and female students' intention to enroll in accounting programs. The study is based on the Theory of Reasoned Action as a theoretical framework. Based on Theory of Reasoned Action model, the factors that may affect...

The aim of this study is to examine the factors affecting Malaysian male and female students’ intention to enroll in accounting programs. The study is based on the Theory of Reasoned Action as a theoretical framework. Based on Theory of Reasoned Action model, the factors that may affect...

Block holders have significant impacts on the firm's policies, especially strategies regarding the payout policy. The purpose of this study is to investigate the relationship between ownership structure and firm dividend policy considering the role of block investors in the companies listed on...

This multidisciplinary study aims to overcome the shortcomings of traditional data collection methods used in the literature to investigate drivers of e-wallet adoption. We apply big data analytics to gather and analyze real-world data from users’ sentiments and opinions available on online...

This paper investigates the relationship between an individual’s saving and borrowing practices and his/her propensity to use fintech services. More particularly, we examine whether having multiple saving and borrowing channels increases a person’s likelihood to participate in online funding...

As the agent to the government in collecting and disbursing zakat money, zakat institutions are accountable to inform the public on how they managed the money i.e. via disclosure of zakat information in the annual report. Nevertheless, zakat institutions that supposed to disclose their...