Mohd Sofian Mohammad Rosbi
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Mohd Sofian Mohammad Rosbi
Official Name
Mohd Sofian, Mohammad Rosbi
Alternative Name
Rosbi, Sofian
Rosbi, S.
Main Affiliation
Scopus Author ID
56333255100
Researcher ID
FVD-1450-2022

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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
    Proactive fraud audit on fraud prevention: revisiting the literature
    (AIP Publishing, 2023)
    Zardasht Abubaker Qader Barzinji
    ;
    Wan Sallha Yusoff
    ;
    Siti Norwahida Shukeri
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Mohd Fairuz Md Salleh
    ;
    Hussein Abdulrahman Khudhur
    ;
    Barzo Mahmood Qader
    This review is related to literature that uses a multi-method approach to assess current information and knowledge gaps concerning proactive fraud audits, internal audits, and fraud prevention. Therefore, from that point, fraud prevention is necessary for firms' activities because enterprises offer info to many sides, so they need robust and protect financial reports. Accordingly, this paper takes comparative discussion by studying and assessing the opinions of fraud threat staffing investigators and practitioners. Through the research, criminal organizations, senior staff, and workers were uncovered weak internal audits, regulations, processes, and a deficient institutional structure. Selfishness on the side of the perpetrators, wicked professionals, recruitment and retention, inefficient independent audit responsibilities, and an economic climate that exalts riches regardless of how it is acquired are all facilitators to scam in financial institutions. As a consequence, the recommendation of this paper is the researchers ought to avoid mistakes of the past by depending on internal audit alone and, most significantly; the assumption of an explicit link between the two variables is evidence of these flaws. This essential research domain would hugely aid in adopting a more deliberate task framework that finds the start-causing link.
  • Publication
    Robust estimation of student performance in Massive Open Online Course using fuzzy logic approach
    (Seventh Sense Research Group, 2020)
    Nashirah Abu Bakar
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Azizi Abu Bakar
    The objective of this paper is to develop robust estimation of student performance in Massive Open Online Course (MOOC) using fuzzy logic approach. A massive open online course (MOOC) is an online course aimed at unlimited participation and open access via the web. This evaluation for MOOC was implemented using online assessment marks and online self-learning time. Data were collected from 30 students who were participated in online course. Data for online assessment marks was represented using trapezoidal membership function. Meanwhile, data for online self-learning time was represented using triangular membership function. Output data for this analysis using final examination marks with gaussian membership function. Fuzzy logic procedure involved in this study using three procedures namely fuzzification of all inputs, fuzzy inference process using rule base and defuzzification to get output values. Results indicated higher value online assessment marks and higher value of online self-learning time contributed to higher performance in final examination. The findings of this study will help educators to forecast student performance in final examination with considering online input variables namely online assessments marks and online self-learning time. This study also will help students to adjust their self-learning time in obtaining required expected result in final examination.
      2  14
  • Publication
    The Influence of Quality Value and Social Value on Intention to Purchase Sportswear Among Youth in Perlis, Malaysia
    ( 2024-06-07)
    Nurfareena Zahari
    ;
    Izzuddin Zulkifli
    ;
    Suraiya Ibrahim
    ;
    Mohd Sofian Mohammad Rosbi
    ;
    Nur Syuhadah Kamaruddin
    ;
    Badrul Azmi Abdul Holed
    The market for sportswear continues to be one of the most competitive in the fashion industry. Sales of sportswear in both developed and developing countries have been increasing. People today are more health- and style-conscious than ever before, therefore sportswear is often considered appropriate for use both on and off the pitch. Although there is a sizable market for sportswear, not much is known about how consumers' values affect their decisions to buy athletic apparel. In order to better understand how quality and social value affect young people's propensity to buy sportswear in Perlis, Malaysia, this study sets out to do just that. Descriptive Analysis, Reliability Analysis, the results of a survey administered to 254 students at secondary schools in and around Perlis were analysed using Factor Analysis and Regression Analysis. According to the data, young people in Perlis don't consider price or quality while making purchases of athletic gear. For sportswear, however, social value plays a much larger role in determining purchase intent. As a result, the findings encourage sportswear fashion marketers to develop campaigns that emphasise social value above quality value in order to boost the purchase intention of young customers in Malaysia.
      44  4
  • Publication
    Pilot study analysis for acceptance towards 5S quality management among university students
    (AIP Publishing, 2023)
    Nur Azzah Abu Bakar
    ;
    Mohd Sofian Mohammad Rosbi
    The 5S quality management is a standardized process that when properly implemented creates and maintains an organized, safe, clean and efficient workplace. An organized workplace is one of contributing factor for effectiveness for study activity among students in university. Therefore, a study to explained the determinant factors that influence acceptance towards 5S quality management is crucial to be carried out in university. This study developed pilot study analysis for acceptance towards 5S quality management among university students. This study performed questionnaire quantitative method in assessing the acceptance of 5S quality management among students in university. Theory of Planned Behavior (TPB) is selected as underpinning theory for conceptual research framework. Additional variable namely Knowledge (K) is added as additional variable to improve the theoretical framework of this research. The number of respondents is 40 students for pilot test in validating research instruments. The value of Cronbach Alpha for all four variables are larger than 0.7. Therefore, the pilot test result shows all instruments in measuring four variables meet the requirement for validity and reliability test. The finding of this study add knowledge to body of literature. In the same time, this study helps practitioners in developing policy for university in achieving sustainable green campus.
      10  1
  • 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.
      2  29