Conference Presentations by SUNARTI HALID
Proceedings of the International Conference on Industrial Engineering and Operations Management, 2022
The Covid-19 pandemic has significant impact on education system. In mitigating health risks for ... more The Covid-19 pandemic has significant impact on education system. In mitigating health risks for educators and students, many higher education institutions across the globe opt to apply new ways of teaching and testing; online distance learnings (ODL). The ODL however lead to adverse effect on academic integrity as the online platform provided more opportunity for students to defraud the system and cheat. Thus, the main objective of this study is to investigate the student's attitude towards academic dishonesty on ODL and how such attitude affect financial reporting fraud intention. Using a questionnaire survey of 158 accounting students of Malaysian public university, the results show that academic dishonesty attitudes is significantly positive associated with financial reporting fraud intention.
Proceedings of the 1st International Colloquium on Accounting and Business, 2022
Environmental, Social, and Governance (hereafter ESG) reporting has gained more popularity among ... more Environmental, Social, and Governance (hereafter ESG) reporting has gained more popularity among organizations and socially responsible communities. Stakeholders and fund managers believe that firms with high ESG scores yield better operating performance, higher returns, and lower firm-specific risk. But still, abundant inconclusive evidence attracts sustainability scholars to fill concerning sustainability disclosure and performance. The ESG score comprises three aspects of a company's operations: the Environment, Social, and Governance factors. Therefore, this paper examines the need for overall ESG scores and their impact on the firm performance of listed companies. It shows that there are both positive and negative relationships between ESG scores and firm performance. The author intends to continue research by formulating the research hypotheses for analyzing the influence of overall ESG scores on firm performance and proposing a model for analyzing this correlation. The findings of this study will be helpful to investors, policymakers, and other related agencies and widen the scope of literature to examine the impact of overall ESG scores on their accounting performance (ROA and ROE) and market valuations (Tobin's-Q).
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Conference Presentations by SUNARTI HALID