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

Filters

1
27
Reset filters

Settings
Now showing 1 - 10 of 27
Thumbnail Image
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.

View
No Thumbnail Available
Publication

Funding sources and organizational sustainability - a conceptual framework for social enterprises

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.

View
No Thumbnail Available
Publication

Malaysian entrepreneurs’ strategies on product pricing during COVID-19 outbreaks

2023 , Nurisyal Muhamad , Wan Sallha Yusoff , Rosmawati Deraman , Ana Salwa Md Zin , Noor Azura Ahmad Shauri , Suzany Samsudin , Junaira Ramli

The outbreaks of Covid-19 have had a significant effect on the economy. Therefore, they may affect the companies’ decision to determine prices for goods and services to sustain and be competitive. During this recession period, customers focus on product value and prices, suppliers are concerned about cash, and workers are concerned about their jobs. Therefore, this study provides an understanding of the price-setting strategies used by entrepreneurs during this pandemic. In addition, an online survey has been distributed by using the snowballing method to reach out to entrepreneurs for a duration from May to June 2020. The outcomes of this study showed instead of using a price promotion strategy to remain competitive, most of the respondents prefer to create product values on customers.

View
No Thumbnail Available
Publication

The effect of financial inclusion on financial efficiency and financial sustainability in five ASEAN countries

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.

View
No Thumbnail Available
Publication

A conceptual paper on factors influencing financial institutions on lending technologies to technology-based SMEs in the northern region of Malaysia

2010-11-12 , Wan Sallha Yusoff , Chuthamas Chittithaworn , Noor Asliza Abdul Rahim

The unavailability of external financing and lack of access to formal finance are topics of significant research interest to academicians and important issues to policy makers around the globe. However compared to large firms, SMEs frequently tend to report financing as amajor obstacle. The financial constraints of SMEs to access to finance are beyond question by many researchers. Thus, this study attempts to discuss the factors that lead to influence financial institutions in lending technologies to provide finance to SMEs in Malaysia. The methodologies on the relationship between the requirements of financial institutional and the type of lending technologies provided for SMEs is illustrate. This conceptual paper is aimed to improved the theoretical parts of analysis, on the factors influencing Financial Institutions on lending technologies to technology-based SMEs in the northern region of Malaysia and identify the challenges issues regarding the requirements of financial providers based on the lending technologies adoption, be it transaction lending or relationship lending. Furthermore, the methodologies will also be able to assist researchers to get more information on the unique needs for finance of SMEs and tailor the finance providers’ requirements to be SMEs friendlier i.e. better meet SMEs ability and needs in order to achieve win-win situation.

View
No Thumbnail Available
Publication

Medical staff engagement in public hospital: the role of citizenship behaviour and trust during COVID-19 pandemic

2023 , Ummi Naiemah Saraih , Khairun Nisa Khairuddin , Suraiya Ibrahim , Irza Hanie Abu Samah , Wan Sallha Yusoff , Eva Rosdiana

The purpose of conducting this study is to examine the effect of employee citizenship behaviour and trust on employee engagement among medical staff in one of public hospital located in the Northern Region of Malaysia. This research is carried out by using a quantitative method through the distribution of the self-directed questionnaires. Simple random sampling is utilised in this research. The sample size consisted of 160 medical staff who have participated voluntarily to involve in the study. Based on the multiple regression analysis, results presented a significant effect of citizenship behaviour on employee engagement (β=.55, t=8.07, p=.00) among medical staff in this institution. Similarly, a significant effect of trust on medical staff engagement (β=.49, t=3.34, p=.00) is presented in this study. In the current scenario, the public health institutions should actively penetrate the elements of citizenship and trust in order to remain the desired level of medical staff engagement during the COVID-19 pandemic.

View
Thumbnail Image
Publication

Determining the optimal mix of institutional geopolitical power and ASEAN corporate governance on the firm value of Malaysia’s Multinational Corporations (MNCs)

2018 , Wan Sallha Yusoff , Handayani Wuri , Mohd Sazli Saad , Md. Salleh Mohd. Fairuz

The purpose of this paper is to examine the relationship between institutional geopolitics, ASEAN corporate governance quality and the firm value of Malaysia’s multinational corporation (MNC). We used the data of MNCs in Malaysia that were active from 2009 to 2013 as an evidence of MNCs from emerging market economies. Descriptive analysis, factor analysis and panel data analysis have been utilized to test the equation model. We also propose optimization analysis by using differential evolution method to capture the optimal mix of institutional geopolitics and ASEAN_CG on the firm value of MNC. Results reveal that the geopolitics of G7(Canada, France, German, Italy, Japan, Europe, and the United States), BRICS (Brazil, Russia, India, China, and South Africa), and ASEAN (Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Myanmar, Philippines, Singapore, Thailand, Vietnam, and Malaysia) are highly correlated with the firm value of Malaysia’s MNC. The power of institutional geopolitics, namely, military, material, and social power, influences firm value negatively and ASEAN_CG moderate the negative influence of institutional geopolitics on the firm value of MNC. Thus, it is importance for corporate management to understand the geopolitical changes of host countries’ and increase the compliance of ASEAN_CG in formulating their market value and segmentation strategies.

View
No Thumbnail Available
Publication

A concept paper on compliance with NADOPOD regulation and guideline Vis-À-Vis the Occupational Safety and Health Act 1994 among technology-based SME in Northern State of Peninsular Malaysia

2010-11-12 , Dayang Hasliza Muhd Yusuf , Azuddin Bahari , Wan Sallha Yusoff

Many researchers claim that technology-based risks are growing in number and frequency. The major accidents, which often involve large numbers of workers and the public, and adversely affect the environment, have highlighted the dangers in both large and small enterprises. However, Small enterprises are often characterized by poor working conditions and a hazardous working environment. In this paper, an attempt to defined the compliance of guidelines and Regulations of (Notification of Accident, Dangerous Occurrence, Occupational Poisoning and Occupational Disease) Regulations 2004 [NADOPOD] on the Safety and Health, Ministry of Human Resources in Malaysia on the basic concept of technology-based SME in Northern Malaysia. The methodology on determining the awareness and compliance to NADOPOD guideline amongst Technology-based SME is illustrated. This conceptual paper is aimed to improve the conceptual parts of analysis, on the establishment of the level of awareness and compliance to NADOPOD among SMEs and identify the challenges and issues that impede compliance and assist the authority in their effort towards improving enforcement and promoting occupational safety, health and welfare of people at work.

View
No Thumbnail Available
Publication

Proactive fraud audit on fraud prevention: revisiting the literature

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.

View
Thumbnail Image
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.

View