Advanced International Journal of Banking, Accounting and Finance最新文献

SUSTAINABILITY ASSURANCE: A REVIEW OF LITERATURE 可持续性保证:文献综述

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2023-03-06 DOI: 10.35631/aijbaf.514001

Hawariah Dal nial, A. Azmi, Z. Zakaria

引用次数: 0

INTERNAL AUDIT FUNCTION, MANAGEMENT SUPPORT AND CORPORATE GOVERNANCE IN PUBLIC SECTOR 公共部门内部审计职能、管理支持和公司治理

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2022-12-31 DOI: 10.35631/aijbaf.413001

N. Jaffar, Sellywati Mohd Faizal, Norazlan Alias

{"title":"INTERNAL AUDIT FUNCTION, MANAGEMENT SUPPORT AND CORPORATE GOVERNANCE IN PUBLIC SECTOR","authors":"N. Jaffar, Sellywati Mohd Faizal, Norazlan Alias","doi":"10.35631/aijbaf.413001","DOIUrl":"https://doi.org/10.35631/aijbaf.413001","url":null,"abstract":"Having strong corporate governance (CG) in public sectors is very imperative. An effective CG may, to some extent, prevent mismanagement of public monies. Internal audit function might be a significant contributor to achieve this. However, little attention was given on the role of internal audit function within public sector’s CG subject. As such, this paper presents a conceptual discussion on the potential effects of internal audit function attributes on the Malaysian public sector’s CG, and the potential moderating effect of management support on this relationship. Institutional and agency theories were employed to synthesise relevant literature on internal audit function, management support, and CG in public sector setting. Subsequently, a conceptual framework was developed and ten propositions were established. The originality of this paper was in its comprehensive arguments on the possible association of internal audit function attributes on CG of the Malaysian public sector. Moreover, this paper attempted to examine the role of management support in this association. Additionally, the use of the institutional and agency theories offered essential insights pertaining to internal audit function attributes and management support subjects within the context of CG of the public sector. This study is timely in that it offers insights into how the internal audit function may improve the management of public financial resources.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130387048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE IMPACT OF CLIENT CENTRICITY STRATEGY ON THE RETENTION OF CLIENTS IN SELECTED COMMERCIAL BANKS IN MAKATI AREA 客户中心战略对马卡蒂地区商业银行客户留存率的影响

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2022-12-31 DOI: 10.35631/aijbaf.413002

Angela Mae C. Catbagan, E. L. Torres, M. C. Castaño

{"title":"THE IMPACT OF CLIENT CENTRICITY STRATEGY ON THE RETENTION OF CLIENTS IN SELECTED COMMERCIAL BANKS IN MAKATI AREA","authors":"Angela Mae C. Catbagan, E. L. Torres, M. C. Castaño","doi":"10.35631/aijbaf.413002","DOIUrl":"https://doi.org/10.35631/aijbaf.413002","url":null,"abstract":"Client-centricity strategy is an approach that theorizes that serving clients’ needs leads to their retention. In the advent of the current pandemic, banks must also leverage their approach to the current situation to retain clients. This study aims to provide information to financial institutions, particularly the banking sector that nowadays is going through a diverse change in strategic approach. The study investigated the impact of client-centricity strategy on the retention of clients in selected commercial banks in Makati area through the perception of bank employees. Using the quantitative approach and descriptive design, this study determined the impact of client-centricity through its four pillars (targeting, metric, value proposition, and cross-departmental collaboration) on retention. Analysis was done on employees of five commercial banks (based on the April 2022 BSP Directory of Universal and Commercial Banks) through stratified random sampling to determine client-centric usage. A total of 153 officers answered the strategy questionnaire and 163 staff answered for the level of retention. By Pearson correlation, multi-comparison, and Bootstrap corrected and accelerated (Bca) regression analyses, the pillars of client-centricity strategy influence on client retention were statistically significant at 5% level; with metrics as the highest impact among others when utilized as bank indicators for client retention. The five commercial banks in Makati believed and agreed that the utility of these strategies leads to more clients retained. Satisfied clients are retained because they are carefully targeted, have successful relationships with the bank (metric), interact with customers (value proposition), and trust that cross-departmental collaboration flow within the firm.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125263569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINANTS OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATs) ADOPTION 采用计算机辅助审计工具和技术的决定因素

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2022-09-01 DOI: 10.35631/aijbaf.412001

Aizuddin Abdul Ghani, S. Shahimi, Anna Che Azmi

{"title":"DETERMINANTS OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATs) ADOPTION","authors":"Aizuddin Abdul Ghani, S. Shahimi, Anna Che Azmi","doi":"10.35631/aijbaf.412001","DOIUrl":"https://doi.org/10.35631/aijbaf.412001","url":null,"abstract":"Determinants of the adoption of CAATs in the Internal Audit Departments are examined in this study by employing the Unified Theory of Acceptance and Use of Technology (UTAUT). The attributes that were taken from the UTAUT theoretical model are performance expectancy, organisation readiness, effort expectancy and social influence. Apart from UTAUT’s attributes, this study has taken individual factors to be examined together with the model. They are also considered an external factor that was established through the Theory of Acceptance Model (TAM) in previous literature. Using a quantitative approach, questionnaires were administered to internal auditors, followed by IT auditors and others such as Compliance officers and Quality auditors who use CAATs in their routine tasks; they work in multinational companies, government link companies and government agencies. The companies were chosen because they have in-house Internal Audit Departments. The results show that performance expectancy and individual factors are the most supported attributes that influence the adoption of CAATs. This study offers insights into the effect of individual factors on CAATs adoption. This paper expands the existing literature on factors that influence CAATs adoption among internal auditors.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115294951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE EFFECT OF BOARD MATRIX SKILL ON FIRM VALUE OF MNC INCORPORATED IN MALAYSIA 董事会矩阵技能对马来西亚跨国公司企业价值的影响

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2022-09-01 DOI: 10.35631/aijbaf.412002

Nur Shira Ain Mohd Nasir, W. Yusoff, Mohd Fairuz Md. Salleh, Suraiya Ibrahim, H. Hassan Basri, Adi A Azmin

引用次数: 0

IMPACT OF CHINA’S INVESTMENT ON AFRICA TRADE AND FINANCING: CASE OF DJIBOUTI 中国投资对非洲贸易和融资的影响:以吉布提为例

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-12-31 DOI: 10.35631/aijbaf.39006

Kadra Ismail Mohamed

{"title":"IMPACT OF CHINA’S INVESTMENT ON AFRICA TRADE AND FINANCING: CASE OF DJIBOUTI","authors":"Kadra Ismail Mohamed","doi":"10.35631/aijbaf.39006","DOIUrl":"https://doi.org/10.35631/aijbaf.39006","url":null,"abstract":"China economic reform led to increase substantial bilateral commercial relation between china, and rest of the world particularly African countries. African soil is rich with natural resources, which is yet to exploit. Moreover, some horn African countries exhibit vibrant and strategic port that link the trade between Africa, Europe and Asia countries. As result, china has become sources of funding, strong trade partner and major investor for those countries. For the past eleven years china has succeed to seize the Djibouti ports, hence china win strategical points. This is because Djibouti lies at the intersection of shipping lanes vital to many economics in both Europe and Asia; and it is the gateway of landlocked country in horn of Africa (Ethiopia). Therefore, china has widely invest in Djibouti in term of providing funding for construction, bilateral trade mostly maritime financing. This study is intend to analyse the long-term effect of china’s investment on trade and financing in Djibouti. To analyses the case, this study used trade and debt data of Djibouti from 1992 to 2019. The finding confirmed that china investment positively affect the trade activities as well as transportation logistic, but it adversely affect the financial state of Djibouti.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"270 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116493135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

BOARD COMPOSITION AND CORPORATE CONTRIBUTIONS RELATED TO CORONAVIRUS 2019 DISEASE: A REVIEW 与2019冠状病毒病相关的董事会组成和公司贡献:综述

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-12-01 DOI: 10.35631/aijbaf.39003

Mohd Farid Asraf Md Hashim

{"title":"BOARD COMPOSITION AND CORPORATE CONTRIBUTIONS RELATED TO CORONAVIRUS 2019 DISEASE: A REVIEW","authors":"Mohd Farid Asraf Md Hashim","doi":"10.35631/aijbaf.39003","DOIUrl":"https://doi.org/10.35631/aijbaf.39003","url":null,"abstract":"The spread of COVID-19 has led to unexpected impacts on the country. Not only health, but the pandemic also affects the social, educational, and economic aspects which need some attention by the government as well as corporate citizens. As a group of individuals who govern the direction of a company, the board of directors plays an important role in shaping the company's philanthropic policy, especially in the challenging COVID-19 pandemic environment. Through the review of relevant literature, particularly to corporate governance and corporate philanthropy, this article discusses how the diversity of board members can influence decisions on the determination of COVID-19 related corporate contributions. Determining the type and amount of contributions to relevant recipients is crucial, particularly for groups of stakeholders who are really in need. Thus, relevant and diverse backgrounds of board members are able to bring wider perspectives and points of view as well as the understanding of the problems and needs of different stakeholders. Diversity in terms of education, experience, gender, and community influence is believed to bring different contributions in tackling problems posed by COVID-19. The discussion in this article contributes to the enrichment of the corporate philanthropy literature. It also gives the industry a perspective on the composition of the company's board of directors.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116092865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE MODERATING EFFECT OF INDUSTRY EXPERT TO THE RELATIONSHIP BETWEEN COOPERATIVE CHARACTERISTICS AND ANNUAL FINANCIAL REPORTING QUALITY 行业专家对合作特征与年度财务报告质量关系的调节作用

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-12-01 DOI: 10.35631/aijbaf.39004

Rusman Ghani

{"title":"THE MODERATING EFFECT OF INDUSTRY EXPERT TO THE RELATIONSHIP BETWEEN COOPERATIVE CHARACTERISTICS AND ANNUAL FINANCIAL REPORTING QUALITY","authors":"Rusman Ghani","doi":"10.35631/aijbaf.39004","DOIUrl":"https://doi.org/10.35631/aijbaf.39004","url":null,"abstract":"The main focus of the National Cooperative Policy 2011-2020 is to ensure that cooperatives in Malaysia comply with cooperative legislation. This study aimed to test the relationship between the characteristics of the cooperative with the quality of the cooperative’s annual financial reporting. The independent variables of the cooperative characteristics tested were the size and type of business. The selected study data is the annual report of the cooperative and a total of one hundred and twenty annual reports for 2010 and 2014 were used. Data were analysed using multivariate regression analysis and hierarchical multivariate regression. The results showed that the size and type of business had a significant relationship with the quality of the cooperative’s annual financial reporting at the ninety five percent and ninety nine percent confidence levels, respectively. The results of the moderating factor analysis of industry experts showed the effect of the relationship between business type and the quality of cooperative’s annual financial reporting at a confidence level of ninety five percent. While the moderating factor of industry experts did not show an effect on the relationship between the size of the cooperative and the quality of the cooperative's annual financial reporting. Thus, it can be concluded that the characteristics of cooperatives and industry experts are important elements that influence the quality of annual financial reporting of cooperatives in Malaysia.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133432330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

NON-SHARI’AH COMPLIANT INCOME GAIN OF ISLAMIC BANKS AND ITS IMPACT ON CUSTOMERS TRUST AND COMMITMENT: A QUALITATIVE APPROACH 非伊斯兰教法合规的伊斯兰银行收入增长及其对客户信任和承诺的影响:一个定性的方法

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-12-01 DOI: 10.35631/aijbaf.39002

Muhammad Usman, A. A. Pitchay, Eliza Nor, Ema Izati, Munazza Zahra

引用次数: 0

THE ELEMENTS OF COOPERATIVE GOVERNANCE MODEL IN MALAYSIA 马来西亚合作治理模式的要素

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-12-01 DOI: 10.35631/aijbaf.39005

Rusman Ghani, R. Saad, Shafawaty Mohamad Shabri, Muhammad Syahir Abd. Wahab, M. Ghazali

{"title":"THE ELEMENTS OF COOPERATIVE GOVERNANCE MODEL IN MALAYSIA","authors":"Rusman Ghani, R. Saad, Shafawaty Mohamad Shabri, Muhammad Syahir Abd. Wahab, M. Ghazali","doi":"10.35631/aijbaf.39005","DOIUrl":"https://doi.org/10.35631/aijbaf.39005","url":null,"abstract":"The contribution of the cooperative sector in Malaysia to the country's Gross Domestic Product (GDP) is still at an unsatisfactory level. Some reports state that the country's GDP was only achieved between 3% to 4% until 31 December 2019 compared to the target of 10% as set in the National Cooperative Policy (NCP) 2011-2020. Based on NCP 2011-2020, one of the achievements that contribute to the increase in GDP is good regulation and governance. The same achievement strategy is continued in the fourth strategic thrust proposal of NCP 2021-2030, which is to create effective regulation. Therefore, to solve the problems of the study, the objectives of the study is to identify the elements of cooperative governance model based on cooperative governance guidelines in Malaysia and investigate the effect of cooperative governance model based on cooperative governance guidelines on cooperative performance in Malaysia. This study will use quantitative research method to achieve the objectives that have been set, namely questionnaire techniques and content analysis. Validation of the study framework model will be conducted using quantitative analysis techniques using Statistical Package for the Social Sciences (SPSS) software. The expected output of the study is the Cooperative Governance Model that can be referred to by the Ministry of Entrepreneur and Cooperative Development (MEDAC) and government agencies such as the Malaysian Cooperative Commission (MCC), Malaysian Cooperative Institute and other cooperatives. The significant results of this study are expected to provide input to the MCC related to the elements of good cooperative governance and can be used as additional information to be disseminated to cooperatives in Malaysia. The improvement in the achievement of cooperative governance is expected to contribute to the increase in cooperative revenue which in turn achieves the target contribution to the national GDP.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124390042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0