Application of COSO framework in whistle-blowing activities of public higher-learning institutions

2020 ◽  
Vol 62 (2) ◽  
pp. 193-211
Author(s):  
Mohamad Ridhuan Mat Dangi ◽  
Anuar Nawawi ◽  
Ahmad Saiful Azlin Puteh Salin
Keyword(s):  
Internal Control ◽  
Document Analysis ◽  
Internal Controls ◽  
Higher Learning ◽  
Future Research ◽  
Preventive Action ◽  
Self Assessment ◽  
Content Type ◽  
Whistle Blowing ◽  
Learning Institutions

Purpose The purpose of this study is to determine whether higher-learning institutions have sufficient internal controls to manage whistle-blowing or similar means when encountering repetitive complaints requiring similar corrective actions. This study attempts to classify complaints as per categories, criteria and components of the COSO framework using a checklist called self-assessment checklist of internal control kits so that complaint activities can be efficiently and effectively managed. Design/methodology/approach As a case study, one public university in Malaysia was selected, and 740 complaints were examined over a four-year period. Two methods of data collection, namely, document analysis and interviews, were used. Findings This study found no internal controls established to oversee the complaints that were received. Hence, repetitive complaints were received for similar areas and functions over a period. The application of COSO framework on complaints and whistle-blowing activities, however, led to more organised and visible problems; therefore, effective corrective and preventive action may be conducted. Research limitations/implications This study was conducted on only one organisation with several series of interviews and limited period of document analysis because of privacy and confidentiality of the information. Future research should collect and analyze data from a higher number of organisations with more respondents for interviews and a longer period for document analysis to obtain more accurate results. Practical implications This study provides further evidence on the suitability of COSO framework for different types of organisations, either public or private, and has been successfully adopted globally. It is effective not only to manage the operation and financial matters but also to manage complaints and whistle-blowing activities in organisations. Originality/value This study is original because it focuses on the current practices of internal control in government entities, particularly for organisations that operate as higher-learning institutions, which is scarce in the literature. In addition, this study analysed the drawbacks of internal control systems, especially in dealing with whistle-blower reports and complaints by referring to the list of complaints made by their stakeholders.

Destination selection for education tourism

2017 ◽  
Vol 8 (3) ◽  
pp. 373-392 ◽  
Author(s):  
Muhammad Sabbir Rahman ◽  
Aahad M. Osman-Gani ◽  
Murali Raman
Keyword(s):  
International Students ◽  
Service Quality ◽  
Sample Size ◽  
Higher Learning ◽  
Future Research ◽  
Content Type ◽  
Selection For ◽  
Destination Selection ◽  
Learning Institutions ◽  
Selection Of

Purpose The purpose of this research is to empirically examine the critical factors that are influencing international students’ perception in the selection of a destination for education tourism. Design/methodology/approach This research seeks to develop a comprehensive framework embedded with service quality, destination image and spirituality behavior. The data were collected by administering a self-administered questionnaire to a sample of 220 respondents who were studying at the universities in Peninsular Malaysia. The constructs and items used in the questionnaire were adapted from the literature review. This research applied confirmatory factor analysis and structural equation modeling to test the proposed hypotheses. Findings The outcome of this research indicated that there is a substantial relationship between service quality and the choice of a destination for education tourism. This research also explored that destination brand image significantly relates to the selection of a destination for education, tourism when the destination loyalty variable plays a strong mediation role. Interestingly, the direct relationship between spirituality behavior and selection of destination was not significant. On the other hand, a significant relationship was discovered between spirituality behavior and choice of destination when the tourists’ intention plays as a mediating function. Research limitations/implications First, the limitation is in the scope of this study, as only five constructs were examined. Future research may include other types of variables in exploring the antecedents of destination selection for education tourism. Second, the sample size was only 220 and respondents were restricted to only a few universities. Future research should be done on a bigger sample size and on more diverse sample. Practical implications Managers of the respective higher learning institutions need to focus on tourists’ satisfaction by providing a memorable experience. International students who have satisfactory experience with the respective higher learning institutions will spread a positive word of mouth about the destinations to other prospective foreign students. Today, tourists have a strong urge to see the spiritual side of their liveliness. Policymakers need to offer services with the comportment of the spiritual settings in their respective educational environment to extend the spiritual experience toward international students. Social implications There is a need for more research on how to build a comprehensive model for selection of a destination in educational tourism. The results of this empirical research are of particular significance to policymakers, as it better informs them as to how best to use the antecedents in designing the destination choice for education tourism to establish it as more practical regardless of the diverse spiritual beliefs. Originality/value This research is one of the initial attempts on part of the researchers in Malaysian education tourism context where spirituality has been taken into consideration.

scholarly journals Awareness of occupational hazards in learning organizations

2019 ◽  
Vol 68 (1/2) ◽  
pp. 17-32 ◽  
Author(s):  
Muhammad Sabbir Rahman ◽  
Mahafuz Mannan ◽  
Md. Afnan Hossain ◽  
AAhad M. Osman Gani
Keyword(s):  
Structural Equation ◽  
The Body ◽  
Higher Learning ◽  
Mediating Effect ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Future Research ◽  
Occupational Hazards ◽  
Content Type ◽  
Learning Institutions

PurposeThe purpose of this research is to investigate the significant antecedents that influence students’ awareness of occupational hazards (AOHs) in their respective institutions. The researchers proposed a theoretical model consisting of three dimensions: knowledge sharing behavior (KSB), sense of spirituality (SS) and awareness of occupational hazards (AOHs).Design/methodology/approachThis study targets students of different public and private higher learning institutions in Bangladesh with a total of 260 respondents, utilizing a survey questionnaire as the data collection instrument to test the proposed conceptual model. The structural equation modeling approach was used to test the proposed model.FindingsThe results show that SS has a mediating effect on KSB and AOHs at higher learning institutions.Originality/valueThe study contributes for first time to the theoretical novelty of the body of the existing literature in the domains of students’ KSB, SS and AOHs. The study also provides insight on future research directions by helping in identifying gaps in literature in this field and higher learning institutions in Bangladesh.

Generation “X” and “Y” knowledge sharing behaviour

2017 ◽  
Vol 9 (2) ◽  
pp. 325-342 ◽  
Author(s):  
Muhammad Sabbir Rahman ◽  
Nuraihan Mat Daud ◽  
Hasliza Hassan
Keyword(s):  
Knowledge Sharing ◽  
Generational Differences ◽  
Structural Equation ◽  
Academic Staff ◽  
Peninsular Malaysia ◽  
Higher Learning ◽  
Cross Sectional ◽  
Content Type ◽  
Learning Institutions ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between employee motivation and intention for knowledge sharing behaviour. Inter-generational differences (generations X and Y only) were assumed to moderate in the relationship between intention and knowledge sharing behaviour of non-academic staff of higher learning institutions. This research also aims to test the role of behavioural intention as mediation between motivation and knowledge sharing behaviour. Design/methodology/approach This research tested a conceptual framework derived from widely accepted theories. This study was carried out on non-academic staff working at the different higher learning institutions in Malaysia. Respondents from private and public higher learning institutions in Peninsular Malaysia were asked to complete a self-administered questionnaire. This research also applied confirmatory factor analysis and structural equation modelling to examine the proposed hypothesis of this inquiry. Findings Results indicate that non-academic staff knowledge sharing behaviour was significantly mediated by intention between motivation and knowledge sharing behaviour relationship. More specifically, inter-generational differences (generations X and Y) play a significant moderation role between intention and knowledge sharing behaviour. Research limitations/implications The generalizability of this cross-sectional study can be strengthened by adopting a longitudinal approach in the next phase of the study. Practical implications The results of this research highlighted that the higher learning institutions need to institutionalize knowledge sharing behaviour among their non-academic staff (executive and non-executive) by facilitating knowledge sharing-oriented work environment. Originality/value This paper has attempted to furnish a comprehensive understanding of knowledge sharing behaviour among the non-academic staff of higher learning institutions.

scholarly journals Article Review: Internship Satisfaction Determinants Among Undergraduates in the Service Industry

2021 ◽  
Vol 11 (1) ◽  
pp. 70
Author(s):  
Syafinaz Ruslan ◽  
Siti Fatimah Mohamad ◽  
Nurul Hanisah Juhari ◽  
Muhammad Shahrim Abdul Karim
Keyword(s):  
Service Industry ◽  
Higher Learning ◽  
Future Research ◽  
Sports Management ◽  
Self Confidence ◽  
Scoping Reviews ◽  
Literature Reviews ◽  
Service Oriented ◽  
Main Determinants ◽  
Learning Institutions

An internship program is integrated into higher learning institutions curriculum. It is aimed to cultivate students ability in applying knowledge from classrooms to practices. Internship satisfaction is identified as one of the focal points to assess the effectiveness of an internship program. Nonetheless, only little studies reviewed the determinants of internship satisfaction, particularly within the service-oriented industry. Thus, the main objective of this study was to review factors that influence internship satisfaction in the service industry, particularly the hospitality industry. Besides, the importance of internship in developing self-competencies among students is also discussed. A number of articles were obtained from two different databases, using keywords related to the topic. The articles were carefully examined, derived from relevant disciplines in the service industry: hospitality and tourism, business, sports management, education, and human resource. Main determinants of the internship satisfaction were clustered into five categories: individual factors, job characteristics, organisational environment, contextual factors, and career potential. Besides, the importance of internship experiences in fostering students self-competencies were discussed, including interpersonal skills, problem-solving, self-confidence, and knowledge about the job market. Findings on this paper are anticipated to extend the literature review on internship research and assist internship stakeholders in structuring a well-rounded internship program. As this paper is only based on traditional literature reviews, it has a limitation in its methodology. Hence, future research is recommended to use a structured methodology such as systematic reviews or scoping reviews.

The causes, impact and prevention of employee fraud

2016 ◽  
Vol 23 (4) ◽  
pp. 1012-1027 ◽  
Author(s):  
Mastura Omar ◽  
Anuar Nawawi ◽  
Ahmad Saiful Azlin Puteh Salin
Keyword(s):  
Data Collection ◽  
Low Income ◽  
Automotive Industry ◽  
Document Analysis ◽  
Working Environment ◽  
Future Research ◽  
Content Type ◽  
Financial Pressure ◽  
The Future ◽  
Employee Fraud

Purpose The purpose of this paper is to investigate the causes and impact of employee fraud, focusing on one particular industry, namely, the automotive industry. Design/methodology/approach One company was selected as a case for the study. Qualitative data analysis was used for the study, with two techniques for data collection. First was the content or document analysis on various reports, such as employee fraud reports and records of disciplinary action, and second was a series of interviews with employees from different levels and various departments of the company. Findings This study found that the most popular type of fraud is misappropriation of assets, including theft of cash and inventories. No significant differences were seen in terms of fraudster position, as they can come from both the lower and the executive level. However, majority of the fraudsters come from the operational and sales department. This study also found that majority of the fraudsters in the case study were male, new employees and young adults. Their motivations to commit fraud include lack of understanding about fraud behavior, opportunity to commit fraud and lifestyle and financial pressure. Research limitations/implications The results provide further confirmation of the Fraud Triangle Theory and Fraud Diamond Theory on the causes of the fraud. They are also consistent with much prior research and surveys conducted by global professional firms on fraud and its related causes and implications. This study, however, was conducted on only one company with several series of interviews and three years of document analysis. Future research should collect and analyze data from a higher number of companies with more respondents for interviews and longer period for document analysis to get more accurate results. Practical implications This study provides some recommendations for fraud prevention in the future based on real fraud cases and those that involved managing cases up to and including disciplinary decision. These include closed supervision, fraud awareness training, clearer job descriptions, cultivation of a pleasant working environment and improved security control. Social implications This study found that some of the causes of fraud include social factors like lifestyle and financial pressure due to low income. Policy adjustments, such as an effort to push people beyond the poverty line with higher minimum wages, need to be made to prevent low-income workers from seeing their company as another source of illegal income. Originality/value This study is original, as it focuses on a company that operates in the automotive industry, which is rare in fraud literature, particularly in developing markets. In addition, the company is new, so analysis can be conducted on how the company evolved and learned from the fraud analysis for prevention in the future. Furthermore, this study used two techniques of data collection, so that verification of the findings may be made for better reliability.

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ach Maulidi ◽  
Jake Ansell
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Financial Statement Fraud ◽  
Content Type ◽  
Practical Applications ◽  
Occupational Fraud ◽  
Asset Protection ◽  
Control Framework

Purpose The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission (COSO) internal control framework in tackling occupational fraud in local government. To achieve the goals, the authors performed a survey of the Indonesian auditor institutions. Findings It is not appropriate to argue that all types of local government fraud can be deterred by a single internal control. The study suggests that COSO internal controls are not effective for dealing with corruption cases. However, the authors do find the efficacy of those controls are obvious for controlling asset misappropriation and financial statement fraud. This result indicates that if the COSO internal control framework is only designed for routine financial control and asset protection, it significantly and negatively influences its efficacy to deal with occupational fraud. This study has both theoretical and managerial implications, discussed separately. Originality/value In the field of prevention, the authors cannot make generalised theories and approaches for dealing with occupational fraud. Whilst previous authors have offered fraud deterrents in terms of internal controls, they have failed to realise the need to understand their effectiveness for particular forms of fraud. This paper sheds light on the effectiveness of internal controls in achieving their goals. This has both practical applications and stimulates theoretical insights.

The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study

2019 ◽  
Vol 27 (3) ◽  
pp. 461-491 ◽  
Author(s):  
Ahmed H. Al-Dmour ◽  
Masam Abood ◽  
Hani H. Al-Dmour
Keyword(s):  
Developing Country ◽  
Internal Control ◽  
Control Method ◽  
Current Status ◽  
Primary Data ◽  
Future Research ◽  
Business Organizations ◽  
Mena Region ◽  
Content Type ◽  
Control Approach

Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience). Research limitations/implications This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study. Practical implications The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector. Originality/value The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

Is it suitable for your local governments?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nanang Shonhadji ◽  
Ach Maulidi
Keyword(s):  
Risk Assessment ◽  
Risk Management ◽  
Control System ◽  
Public Sector ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Internal Controls ◽  
Content Type ◽  
Fraud Mitigation

Purpose The purpose of this study is to extend existing theory by developing a contingency theory for the public sector and to provide a landscape for local government to deal with white-collar crime. In recent years, the theme of risk management and internal controls, which is popular in the industry and private sector, has been mirrored by public sector organisations. Of course, it is to improve fraud risk control systems. We have to accept that public sector organisations have a growing need to control the (fraud) risks in a rapidly changing economic environment. Within this situation an effective internal control is becoming strategically important in many organisations, as it is proving to be a cost-efficient way to manage these risks in everyday operations. Here, the authors conducted a case study on the risk management control system at an Indonesian local government. Design/methodology/approach This study uses mixed methods, integrating quantitative and qualitative data – in-depth interviews and questionnaires were required to address the social phenomenon being investigated. Findings This study found that the structure of the control system fits a generic model, in which control systems are fundamental factors to all departments. It shows that control systems can support managers to align employee capabilities, activities and performance with the organisation’s goals and missions. In addition, the authors could identify, risk assessment and monitoring activities are effective measures of controlling organisation’s activities, and potentially could diagnose potential (fraud) risks, deterring to the achievement of organisational aims. Ideally, those aspects should be performed on a continuous basis if organisations want to prevent the spread of numerous potential menaces. In other words, if an organisation fails to carry out risk assessment correctly, it will result in unidentified possibility of fraud risks. The more explicit the risk assessment, the more effective the detection of fraud. Practical implications It can be alternative to consider Committee of Sponsoring Organizations of the Treadway Commission’s internal control as fraud mitigation in local government. Originality/value This study offers new directive discussion about internal controls as notion of fraud mitigation.

The patterns of the numbers used in occupational fraud schemes

2019 ◽  
Vol 34 (5) ◽  
pp. 606-626 ◽  
Author(s):  
Mark J. Nigrini
Keyword(s):  
Internal Control ◽  
Classification Scheme ◽  
Fraud Detection ◽  
Financial Statement ◽  
Future Research ◽  
Research Papers ◽  
Content Type ◽  
Court Records ◽  
Occupational Fraud ◽  
Practical Implications

Purpose This study aims to classify the numbers used in recent financial statement, corruption and asset misappropriation fraud schemes in such a way that these classes can be used to design effective proactive analytics-based fraud detection tests. Design/methodology/approach The data sources for the classification scheme include the court records of fraud prosecutions, investigative reports and research papers related to fraud cases. Findings Fraudulent numbers are most often amounts that are round, have a strong period-over-period growth, are just above or below internal control thresholds or other targets, are deviations from Benford’s Law, are purposeful duplicates of authentic transactions, are outliers due to being excessively large and are excessively rounded up or down. The study includes several examples of fraudulent numbers. Research limitations/implications The fraudulent number types are based on a sample of fraud-related court documents, and the sample might not be representative of the population of detected and undetected frauds. Further research is needed into the detection of corruption/bribery schemes. Practical implications The results are important for auditors and forensic accountants running proactive fraud detection tests. The discussions emphasize that the analysis should include refining and rerunning the tests, and then using groupings and filtering to deal with false positives. The importance of an effective audit of the notable transactions is stressed in the concluding section. Originality/value The study is an original in-depth coverage of the patterns found in fraudulent numbers. The discussion sections review implementation issues and considerations for future research.

Adoption of web-based assessment in higher learning institutions (HLIs)

2015 ◽  
Vol 7 (1) ◽  
pp. 113-122
Author(s):  
Abbi Godfrey Nangawe
Keyword(s):  
Diffusion Of Innovation ◽  
Academic Staff ◽  
Student Assessment ◽  
Higher Learning ◽  
Web Based ◽  
Content Type ◽  
Staff Members ◽  
Sustained Use ◽  
Assessment Of Student Learning ◽  
Learning Institutions

Purpose – The increasing availability of the internet has facilitated the development of web-based tools for the assessment of students’ learning in higher learning institutions (HLIs). However, research reveals that the use of such tools is largely dependent on the attitudes of academic and non-academic staff. Therefore, the purpose of this paper is to investigate those attitudes from the standpoint of Eric Rogers’ (1983, 2003) theory of diffusion of innovation. Design/methodology/approach – This is study of the attitudes of higher education staff members towards web-based student assessment, using Eric Rogers’ theory of diffusion of innovation as a lens. Findings – Promisingly, the survey of staff members in (HLIs) in Tanzania, a developing country, indicates moderately favourable attitudes towards adoption, diffusion and sustained use of web-based assessment of student learning. Originality/value – This is a unique look at HLIs in Tanzania and how staff attitudes are leaning in favour of embracing online assessment technology.

Sign in / Sign up

Export Citation Format

Share Document