Wan Sallha Yusoff
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Wan Sallha Yusoff
Official Name
Wan Sallha, Yusoff
Alternative Name
Yusoff, Wan Sallha
Yusoff, W. S.
Yusoff, Wan Salha
Main Affiliation
Scopus Author ID
57191221539
Researcher ID
AAI-4607-2020

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  • Publication
    The impact of forensic accounting technique and effective internal control on creative accounting
    ( 2022-06)
    Zardasht Abubaker Qader Barzinji
    ;
    Wan Sallha Yusoff
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Mohd Fairuz Md Salleh
    This article aims to study the impact of forensic accounting techniques and effective internal control activities (creative accounting) and the necessary expertise for forensic accountants in diagnosing these creative accounting activities depending on the structural equation model. A survey question including 22 inquiries was prepared and distributed by Google Form to 83 accounting experts (auditors) in Iraq to achieve the research objectives by utilising Smart PLS. The researchers arrived at a set of findings after analysing the questionnaire's questions. The critical importance of most of these results is that forensic accounting techniques have negative consequences, according to this study, on creative accounting; on the other hand, the results of effective internal control were positive for creative accounting. These results offer suggestions, including deepening the field of creative accounting techniques and their impact on the environment of Iraqi companies and the techniques required to apply them through organising forums and educational practices that teach them the techniques and objectives of forensic accounting and prospecting for creative accounting and identifying its dimensions to be dealt with according to the requirements of the Iraqi environment.
  • Publication
    Smart factory governance for manufacturing SME a roadmap and practices in response to industrial 4.0
    ( 2023-06-12)
    Ibrahim S.
    ;
    Wan Sallha Yusoff
    ;
    Mohd Affendi Ahmad Pozin
    ;
    Zahari N.F.
    ;
    Afizah Ayob
    Malaysia is heading into a new era of digital transformation and automation. An innovative digital system enables to streamline the production of goods. In general, the Ministry of International Trade and Industry (MITI) has constructed a National Policy for Industrial Revolution 4.0. It encourages innovation to enhance its productivity and sustainability. In line with that, Malaysia's government introduced a smart factory to the manufacturing practices, specifically manufacturing SMEs. The Industrial 4.0 standards including highly agile, efficient and automated production lines integrated into technological procedures. However, the smart factory operates in a highly digitised environment involved in Big Data analysis, emphasising governance, risk management, and compliance. One of the significant issues faced within a smart factory includes the cost and scale to suit the technology used. Also, issues related to technological complexity always creating uncertainty in the business case. It hinders the decision-making process in the case of cost data overflow. Thus, the smart factory needs smart governance to assist in its decision-making. The study primarily investigates emerging critical elements of governance practices, risk management, and compliance that enhance product capacity. Secondly, propose an innovative factory governance model and its impact on Malaysian manufacturing SMEs' cost and production capacity. The study explores governance, risk management, and compliance implemented through the smart factoryin manufacturing SME within the lens of qualitative methodology. Simultaneously, the quantitative methodology uses to triangulate by optimising product capacity using different evaluation methods. Therefore, this studyaddresses the gaps by proposing a new smart factory governance model to fill the gaps in achieving the NationalPolicy on Industrial 4.0.
  • Publication
    Performance and accountability for sustainable reporting and trust: An exploratory study
    ( 2023-04-24)
    Ibrahim S.
    ;
    Wan Sallha Yusoff
    ;
    Ummi Naiemah Saraih
    ;
    Nurfareena Zahari
    ;
    Mohd Affendi Ahmad Pozin
    NPOs in Malaysia rely on public trust to exist. However, trust has always been difficult due to a lack of accountability. This study was implemented through a comparative case of NPOs in Malaysia. Performance accountability reporting practices are crucial because NPOs involve and potentially face implications for public trust. In this study, valorising on institutional work perspective was adopted as its theoretical underpinning and mobilized to trace how NPOs engaged in elective accountability. By using the qualitative case study, in-depth interviews have been done to gain insightful information related to performance accountability reporting. Interestingly, the findings of the study suggested that performance accountability reporting had been shifted to concentrate on the non-financial disclosures include social media platform that is relevant to the public. This study contributes to the new knowledge by understandings how NPOs strategy of accountability enhance public trust and, therefore, support their mission statement.
  • Publication
    Modelling and evolutionary computation optimization on FDM process for flexural strength using integrated approach RSM and PSO
    ( 2021-02-01)
    Mohd Sazli Saad
    ;
    Azuwir Mohd Nor
    ;
    Mohd Zakimi Zakaria
    ;
    Mohamad Ezral Baharudin
    ;
    Wan Sallha Yusoff
    Fused deposition modelling (FDM) is a modern rapid prototyping (RP) technique due to its potential to replicate a concept modelling, prototypes tooling and usable parts of complex structures within a short period of time. However, proper parameter selection is crucial to produce good quality products with reasonable mechanical properties, such as mechanical strength. In this study, four important process parameters, such as layer thickness, printing speed, print temperature and outer shell speed, are considered. These parameters are studied to observe their relationship towards the flexural strength of the polylactic acid (PLA) printed parts. The experimental design is conducted based on the central composite design in response surface methodology (RSM). Statistical analysis is performed using analysis of variance (ANOVA), in which the correlation between input parameters and output response is analysed. Next, the evolutionary algorithm optimisation approach, i.e., particle swarm optimisation (PSO), is applied to optimise the process parameters based on the regression model generated from the ANOVA. Results obtained from the PSO method are experimentally validated and compared with those of the traditional method (i.e., RSM). The flexural strength from experimental validation obtained using PSO exhibits an improvement of approximately 3.8%. The optimum parameters for layer thickness (A), print speed (B), print temperature (C) and outer shell speed (D) of approximately 0.38 mm, 46.58 mm/s, 185.45 °C and 29.59 mm/s result in flexural strength of 96.62 MPa.
      2
  • Publication
    Pembangunan Model Personaliti Unggul Pesalah Juvana (MPUPJ)
    ( 2023)
    Shuhairimi Abdullah
    ;
    Nur Suriaty Daud @ Fhiri
    ;
    Tengku Kastriafuddin Shah Tengku Yaakob
    ;
    Noor Salwani Hussin
    ;
    Mohd Soffian Mohammad Rosbi
    ;
    Abdul Jalil Ramli
    ;
    Adi Anuar Azmin
    ;
    Wan Sallha Yusoff
    ;
    Jasin Abd Halim
    Kesalahan jenayah dalam kalangan kanak-kanak adalah masalah sosial yang sangat membimbangkan. Secara umumnya, masalah kanak-kanak berkonflik dengan undang-undang atau terlibat dengan kesalahan jenayah adalah isu sejagat kerana ianya berlaku di semua negara di dunia. Sehubungan dengan itu, objektif utama artikel ini adalah untuk menganalisis definisi jenayah dan jenayah juvana di Malaysia. Pada masa yang sama, artikel ini juga memfokuskan kepada jenayah juvana yang berlaku di negeri Perlis. Di samping itu, artikel ini turut mengenalpasti hukuman yang dikenakan kepada kanak-kanak yang melakukan jenayah. Artikel ini mendapati bahawa terdapat kelompangan berkenaan faktor yang mendorong pesalah untuk berubah dan boleh mengubah pesalah juvana lain menjadi lebih baik. Metodologi yang digunakan dalam kajian ini adalah kajian kuantitatif iaitu penganalisisan data. Selain itu, kertas kerja ini juga membangunkan model personaliti unggul pesalah juvana. Model ini adalah penambahbaikan penambahbaikan kepada modul program pemulihan pesalah juvana sedia ada.
      3  8
  • Publication
    Board diversity and ownership structure in ASEAN countries: a bibliometric review
    ( 2021-10)
    Haslina Hassan Basri
    ;
    Wan Sallha Yusoff
    ;
    Mohd Fairuz Md Salleh
    ;
    Suraiya Ibrahim
    This study reviews the research on board diversity in ASEAN countries. A total of 326 articles published from 1996 to 2018 were obtained from Scopus citation database. A bibliometric analysis was conducted to map the knowledge base and intellectual structure of board diversity in the ASEAN region. Findings indicate that the publication of papers in this area of studies started to grow from early 2000. The active journals that publish articles within the domain of board diversity in ASEAN countries are mostly from university publishers, which have low citation count per document. The highest cited documents were published under Emerald and Elsevier. Influential authors who focused on board diversity come from Malaysia and Indonesia countries. Studies focusing in other ASEAN countries are limited. The hotspot topic was limited to observable attributes of board diversity, namely gender, age, and ethnicity. The literature that measured non-observable attributes of board diversity were lacking in the literature. Moreover, studies on ownership structure mostly focus on family ownership and foreign ownership. Only a few studies were done on government ownership and politically connected board. To the best of the author’s knowledge, this study is one of the first bibliometric reviews conducted on board diversity in ASEAN countries. This study outlines the direction for future research with the aim to support the integration of good corporate governance practices in ASEAN.
  • Publication
    Determinant of Malaysia cooperative performance: a dynamic estimation
    ( 2021-10)
    Zelhuda Shamsuddin
    ;
    Tengku Maaidah Tengku Abdul Razak
    ;
    Wan Sallha Yusoff
    ;
    Aimi Anuar
    This study investigates factors affecting financial performance, using evidence from cooperatives in Malaysia. This study employs a Pooled Regression Model (OLS), Random Effect Model (REM), Fixed Effect Model (FEM), and Generalized Method of Moments (GMM) for unbalanced data of 100 best cooperative for the period 2010-2014. Our findings indicate that capital structure, cash, and inventory management affect cooperatives’ performance. The results also show the impact of dividend and cooperatives member benefit on cooperative performance. These findings will enable the cooperatives to make solid financial decisions for long-term financial excellence.
  • Publication
    Corporate performance and service innovation: an empirical investigation in a manufacturing-based organization
    ( 2021-06)
    Ai Tong, Aphassra
    ;
    Ummi Naiemah Saraih
    ;
    Wan Sallha Yusoff
    The purpose of this research is to investigate if there are significant influences of corporate performances on service innovation. There are four internal variables under the domain of corporate performance; where the four stated independent variables are depicted based on the past researchers’ studies including of organizational culture, management commitment, training and development, as well as organizational communication. As manufacturing sector played a central role in its endeavour towards the developing countries, service innovation in the manufacturing-based organization is important to transform the traditional operation to become more competitive. Convenience sampling method has been used in this research. The population of this research is the employees who work in one of the manufacturing-based organization located in Penang, Malaysia. The number of completed questionnaires that given back is 201 respondents. Pilot study has been computed to the developed questionnaires validity and reliability. Data analysis was performed using the IBM Statistical Package for Society Sciences (SPSS) Version 25. Research finding has revealed that there were two hypotheses related to organizational culture and organizational communication have significant influence on service innovation. These imply that culture and communication develop sustainable competitive advantage and growth of corporate performance on service innovation. Whereas the other two hypotheses related to management commitment, and training and development have no significant influence on service innovation. This due to the lack of commitment from the management being portrayed to the employees in the organization; or the provided training and development is inadequate to the position of the employees.
      1  8
  • Publication
    The influence of forensic accounting competence and independent audit committee on anti-fraud in firm performance
    ( 2022-06)
    Zardasht Abubaker Qader Barzinji
    ;
    Wan Sallha Yusoff
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Mohd Fairuz Md Salleh
    Anti-fraud is a special field in identifying, diagnosing and treating fraud, and entails the gathering, management, investigation, and utilisation of business data. This research investigated the effect of both the forensic accounting competence (FAC) and the independent audit committee (IUC) on anti-fraud in firms' performance of private companies registered in the Iraqi Stock Exchange, and used Smart PLS and SPSS (version 26), with a population of 94 survey participants. The result was positive for both variables on preventing fraud in the performance of Iraqi companies. As a result, the specialisation in the FAC and IUC is required in the world's most commercial and financial entities. Accounting and auditing staff have been pressured by national bodies and legislators to change their accounting curricula, include courses in forensic accounting competency, and pay attention to the audit committee because attention to these two areas properly increases the performance of companies in this work context avoid fraud. However, accounting and auditing professionals prepared according to the current curriculum have little understanding, competencies, and abilities to set organisational goals and perform them as required. As a result, this study evaluated research philosophies, cognitive research ideas, and strategies. It could be used to integrate the FAC and IUC into the best-performing economic entities.
      1  6
  • Publication
    Political elites and earnings management in Malaysian public listed companies
    ( 2020-02)
    Roopini A/P Sriram
    ;
    Wan Sallha Yusoff
    This paper aims to focus on earnings management and the influence of political connection towards this practice. This research was made on a total of two hundred thirty-one (231) firm-year observations, in which these comprises of Malaysian public listed companies with at least one politically connected personnel present in the Board of Directors, over a period of three (3) years. The empirical results of this study show that political connection does not have a significant influence on the earnings management practice in Malaysian public listed companies.
      4  8