Wan Sallha Yusoff
Thumbnail Image
Preferred name
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

Research Output
Now showing 1 - 7 of 7
  • 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
    Funding sources and organizational sustainability - a conceptual framework for social enterprises
    (AIP Publishing, 2023)
    Mas Ervina Samsuddin
    ;
    Mohd Fairuz Md Salleh
    ;
    Lokhman Hakim Osman
    ;
    Wan Sallha Yusoff
    The purpose of this paper is to forward a novel conceptual framework linking access of financial or sources of funding and the sustainability of social enterprises. This is a conceptual study that examined the existing literature to propose a new framework for sustainable organizations focusing on the Malaysian perspective. Employing the lens of Resource Dependency Theory, this study explored the sources of funding and its dimensions as a facilitator for sustainable performance among social enterprises. The paper extends the current literature providing insights and forwarding policy implications at the same time. The paper could be beneficial for future researchers, who are encouraged to test the proposed framework empirically. The paper could further support policymakers and social entrepreneurs to make informed decisions.
  • 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
    The effect of financial inclusion on financial efficiency and financial sustainability in five ASEAN countries
    (AIP Publishing, 2023)
    Nur Shira Ain Mohd Nasir
    ;
    Wan Sallha Yusoff
    ;
    Suraiya Ibrahim
    ;
    Ummi Naiemah Saraih
    ;
    Mohd Fairuz Md Salleh
    This study aims to focus on the effect of financial inclusion on the financial efficiency and financial sustainability in five (5) The Association of Southeast Asian Nations (ASEAN) countries, in which these countries consist of Malaysia, Thailand, Singapore, Indonesia and Philippines. Database take place from year 2003 to 2017. The empirical results in this study indicate the presence of positive relationship effect of financial inclusion on financial sustainability. On other hand, there is a negative relationship effect of financial inclusion on financial efficiency.
      6  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
  • Publication
    The impact of ESG and the institutional environment on investment efficiency in China through the mediators of agency costs and financial constraints
    (Elsevier Ltd, 2025)
    Zhao Donghui
    ;
    Wan Sallha Yusoff
    ;
    Mohd Fairuz Md Salleh
    ;
    Ngan Sue Lin
    ;
    Ainul Huda Jamil
    ;
    Mohd Shahidan Shaari
    ;
    Mohd Juraij Abd Rani
    This study examines the impact of environmental, social, and governance (ESG) performance on corporate investment efficiency in China, focusing on underexplored dynamics in emerging markets. Using data from 3380 non-financial Chinese firms (2010–2021) and a fixed-effects panel regression model, we explore how ESG influences investment efficiency through the mediating roles of agency costs and financial constraints. Findings reveal that high ESG performance reduces agency costs and eases financial constraints, enhancing investment efficiency. Additionally, we assess the moderating effect of China's institutional environment, characterized by four indicators: marketization, financial development, government intervention, and regulatory quality. Results show that ESG's positive impact on investment efficiency is stronger in regions with more robust institutional frameworks. This study underscores the importance of adapting ESG strategies to varied institutional contexts, offering valuable insights for policymakers and corporate leaders seeking to promote sustainable growth across diverse regions.
      1  2
  • 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.
      1  19