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The utilisation of generalized audit software (GAS) by external auditors
Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also
Evaluating accessibility of Malaysian public universities websites using AChecker and WAVE
This study reports the web accessibility of 20 Malaysian public universities based on AChecker and WAVE to suggest a relatively low level of compliance to the guidelines as specified in WCAG 2.0 and Section 508.
Web accessibility of the Malaysian public university websites
Evaluating the accessibility of the 20 public universities in Malaysia based on the Web Content Accessibility Guidelines (WCAG) 2.0 and Section 508 of the United States Rehabilitation Act suggested that although there are some improvements have been made, some actions need to be taken to ensure that the universities websites are accessible to everyone regardless of their ability, constraint and limitation.
Adoption of e-Payment Systems : A Review of Literature
E-payment system is increasingly becoming a daring means of payments in today’s business world. This is due to its efficiency, convenience and timeliness. It is a payment system that is continuously
Bibliometric Analysis of Published Literature on Industry 4.0
This study presents the evolution of the scientific literature in Industry 4.0 and identifies areas of current research interests and potential directions for future research.
Internal audit in the federal organizations of Malaysia: is there light at the end of the long dark tunnel?
Internal audit is supposed to help members of organizations to improve their business activities. But the findings from in-depth interviews with internal auditors from a total of 40 federal
State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector
The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and
Mitigating Corruption Using Forensic Accounting Investigation Techniques: The Watchdog Perspectives
Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports