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Auditing - Audit Quality

1. Research questions:
a. How to improve the audit quality?
b. How ISA influence the audit quality and performance

2. who - audit practitioner, audit staff, lecturer and student

3. why  - many accounting scandal so improve audit quality

4. When - next sem
September 2021 - January 2022 ( 5 Months)

5. Where
In Malaysia - BIG 4 Vs Non-Big 4 audit firms
Source:
Google scholar, UKM library, MIA by law, International  Standards on Auditing

6. How
Quantitative - Survey, interview, audit firm list from MIA website

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Taxation - individual income tax
1. Research Question
- Is that the rate of Malaysia individual income tax is sufficient for country growth/development.
- What are the effective ways to collect income tax from individual.

2. Who?
- All the taxpayer
- Government
- Others - lecturer, students.

3. Why?
- why taxpayer refuse to declare the income tax.
- why there is tax evasion happens every year.
justify - income tax collection is very important for the country.

4. When?
-  Feb 2022 to June 2022 (5 month)

5. Where?
- Malaysia = OECD Website CEIC Website
- Compare with Thailand (maybe) = OECD WEBSITE
- Sources = Library, Google scholar

6. How?
- Quantitative research = survey, analysis, data, statistics, secondary sources (article, journal)

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Taxation -
1) What?
- GST vs SST . which is better ?
2) Who ?
- Its benefit to the tax payer / company /students
3.Why ?
- Due to implementation of SST 2.0 in Malaysia , want to clarify the changes of tax system in Malaysia?
4. When?
-  Final semester which is start on Feb 2022 until Jun 2022 (5 months)
5. Where?
- Malaysia
- Compare with other country
- Sources - UKM Library, Google scholar, OECD Data
6. How?
- Quantitative Strategy -Collecting data
- Qualitative Strategy - Can do survey among company

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Hi Dr, Linesh

Forensic accounting  and risk management practices in banking industry

Research questions
1) how forensic accounting and risk management practices in banking industry
2) who is the responsible to measure the level of practices in banking industry

User of the research
Bankers

Why?
1) to create awareness on the important of forensic accounting and risk management practices in banking industry
2) to contribute the ideas and practices to take place in bank

When?
September 2021- Jan 2022 (5 months)

Where?
Malaysia

Resources?
1) google scholar
2) ptsl website

Strategy
Quantitative (primary data)

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Topic: Forensic Accounting

1. Research question:
a)How forensic accounting can be used as a medium to detect fraud activities and non compliance?

b) What are the importance of being compliant?

2. Who
a)Who benefits?- Accountants, Auditors

b) Who will use the report?- Scholars, Lecturers

3.Why

a) To improve the understanding on the importance of compliance towards accounting standards

b)To ensure the understanding the severity of fraud and the consequences when caught

c) In the past few years the number of cases on fraud activities have increased

4. When (Date)
February 2022- June 2022 (5 months)

5. Where
- Association of Certified Fraud Examiners (https://www.acfe.com/surveys-and-statistics.aspx)

- Sources - Library, Google Scholars, Journal articles

6) How
a) Quantitative Strategy
Evaluating non compliance results/statistics/data in accounting between Malaysia and countries world wide and comparing the preventive measure taken.

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Role of Accounting Services and Impact on SME

Research Question
1. What does the expectation factor affect the accountant and SMEs in business advisory services?
2. How does the experience specification factor affect the accountant and SMEs in business advisory services?

Who
Professional business services provider, agencies such as SME Corporation Malaysia and SME Bank

Why
To contibute the gap model and the entrepreneurial development policy for SMEs and accounting firms.

When
September 2021 - January 2022 (5 months)

Where - the location
1. Manufacturing sectors and Accountant firms from Central Region of Malaysia
2. Google scholar
3. PTSL

How - Conduct the study
Qualitative
Interviews - supervisor / chief executive officer / manager

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TAXATION - SALES TAX
1.Research Question :
Which sales tax prefer by the community (GST or SST)
2. Who Benefits?
entrepreneur, tax payers, government.
3. Who will use the report?
Lectures & Scholars
4. Why?
To get to know SST or GST more better to contrivise studies
5. When?
Final sem :
feb'22 until jun'22 (5 months)
6. Where
a) Malaysia
b)  PTSL
c) Library
d) LHDN
7. How ?
a) Quantitative
b) Qualitative

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Auditing - Internal audit practices and quality
Research Questions
1.  How & what is the impact of the quality of the internal control systems on the performance of internal audit department
2.  What is the extent of the internal audit practices in Malaysian listed companies?
Who involved & benefits?
1. All the auditors
2. Companies
3. Lecturers
4. Students & scholars
Why?
1. To understand the influence/impact of the quality of the internal control on the internal audit field
2. There is few cases where large companies involves in frauds but looked the other way because of the fear of loosing a client if they made the fraud public.
When?
Feb 2022 - June 2022 (5 Months)
Where?
Comparison research between Malaysia and internationally.
Sources - Library, Journals, Google Scholar
How to conduct the study?
Quantitative - By collecting and analyzing data.
Qualitative - By interviewing the selected auditors

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ERM reporting towards enhancing the organizational performance
Research questions:
1. How ERM reporting can enhance organizational performance
2. What are the ERM techniques
effective at managing risk portfolio
and creating value

Who benefits:
corporate managers, accountants

Who are the user: Lecturers/academician, practitioner

Why:
1. To look on the impact of ERM in creating values
2. To understand on how ERM helps risk owner in decision making

When:
September 2021 to January 2022 (5months)

Where:
Research in Malaysia
Data - BURSA, Journals

How:
Quantitative - financial statement & questionnaire