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
    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
    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
    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.
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