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Dysfunctional Audit Behaviour： The Effects of Employee Performance, Turnover Intentions and Locus of Control

Journal of Modern Accounting and Auditing 2011年第4期7卷 418-423页

作者： Halil Paino zubaidah ismail Malcolm Smith Universiti Teknologi MARA Pahang Malaysia Edith Cowan University Australia

Dy Ov sfunctional audit behaviour （DAB） and staff turnover are associated with decreased audit quality （Public ersight Board, 2000）. This study develops and tests a theoretical model that turnover intentions and locus of control as antecedents of attitudes toward DAB survey results from 225 auditors support the theoretical model identifies employee performance, Using a path analysis technique,

关键词： dysfunctional audit behaviour (DAB) employee performance turnover intentions locus of control

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Internal Whistle-Blowing Intentions： A Study of Demographic and Individual Factors

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Journal of Modern Accounting and Auditing 2012年第11期8卷 1632-1645页

作者： Syahrul Ahmar Ahmad Malcolm Smith zubaidah ismail MARA University of Technology Johor Malaysia Edith Cowan University Perth Australia

Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.

关键词： whistle blowing ethics internal auditors pro-social behavior

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相位同步对工况下模态测试的影响评估分析（英文）

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Journal of Zhejiang University-Science A(Applied Physics & Engineering) 2017年第2期18卷 92-105页

作者： Zhi Chao ONG Hong Cheet LIM Shin Yee KHOO zubaidah ismail Keen Kuan KONG Abdul Ghaffar Abdul RAHMAN Department of Mechanical Engineering Faculty of Engineering University of Malaya Kuala Lumpur 50603 Malaysia Department of Civil Engineering Faculty of Engineering University of Malaya Kuala Lumpur 50603 Malaysia Faculty of Mechanical Engineering University Malaysia Pahang Pekan Pahang Darul Makmur 26600 Malaysia

目的:通过研究证明激励信号的相位信息对同步激励模态分析的重要性:当各激励信号的相位信息非一致时,采用较少次数的时间平均即可实现对非激励-响应信号的滤除。创新点:通过对比采用一致相位激励信号和非一致相位激励信号下的频率响应函... 详细信息

目的:通过研究证明激励信号的相位信息对同步激励模态分析的重要性:当各激励信号的相位信息非一致时,采用较少次数的时间平均即可实现对非激励-响应信号的滤除。创新点:通过对比采用一致相位激励信号和非一致相位激励信号下的频率响应函数,证明了当各激励信号的相位信息非一致时,采用较少次数的时间平均足以实现对非激励-响应信号的滤除。方法:基于非一致相位信号的同步激励模态分析法。结论:基于同步激励时间平均技术,通过对比采用一致相位激励信号和非一致相位激励信号下的频率响应函数,证明了当各激励信号的相位信息非一致时,采用较少次数的时间平均足以实现对非激励-响应信号的滤除。在仿真试验中,非同步信号成分的滤除效果提升了98.48%;模态分析试验中,滤除效果提升了95.22%。

关键词：实验模态分析振动同步激励模态分析同步激励时间平均模态试验相位同步

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The Relationship Between Board Skills and Conservatism： Malaysian Evidence

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Journal of Modern Accounting and Auditing 2012年第8期8卷 1173-1184页

作者： Rahimah Mohamed Yunos Universiti Teknologi MARA Johor, Malaysia Malcolm Smith zubaidah ismail Edith Cowan University Perth Australia

This study seeks to examine the influence of board skill, multiple directorships （BSHIP）, and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conservatism （CONACCR）. Fixed-effect regression models were constructed on a sample of 2016 firm-year observations for asymmetric timeliness model and 2033 firm-year observations for CONACCR model, which covered from 2001 to 2007. The findings show that the degree of financial expertise on the board is positively associated with the recognition of bad news which is relative to good news into earnings. BSHIP appears to have no effect on conservatism. Independent directors who have longer tenure in the board of the firms are slower in recognizing bad news which is relative to good news into earnings. The study provides empirical evidence on the effectiveness of the board of directors, which will be an interest to the practitioner or regulators in reviewing the corporate governance regulations.

关键词： board skill financial expertise multiple directorships tenure conservatism

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