Browsing International Journal of Business and Technopreneurship (IJBT) by Author "Wan Sallha, Yusoff"

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    • Determinant of Malaysia cooperative performance: a dynamic estimation 

      Zelhuda, Shamsuddin; Tengku Maaidah, Tengku Abdul Razak; Wan Sallha, Yusoff; Aimi, Anuar (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2021-10)
      This study investigates factors affecting financial performance, using evidence from cooperatives in Malaysia. This study employs a Pooled Regression Model (OLS), Random Effect Model (REM), Fixed Effect Model (FEM), and ...

    • The impact of forensic accounting technique and effective internal control on creative accounting 

      Zardasht Abubaker Qader, Barzinji; Wan Sallha, Yusoff; Mohd Sofian, Mohammad Rosbi; Mohd Fairuz, Md Salleh (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2022-06)
      This article aims to study the impact of forensic accounting techniques and effective internal control activities (creative accounting) and the necessary expertise for forensic accountants in diagnosing these creative ...

    • The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance 

      Zardasht Abubaker Qader, Barzinji; Wan Sallha, Yusoff; Mohd Sofian, Mohammad Rosbi (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2022-06)
      Anti-fraud is a special field in identifying, diagnosing and treating fraud, and entails the gathering, management, investigation, and utilisation of business data. This research investigated the effect of both the forensic ...