One of the purposes of this study is to find the motivated behaviour of Accounting students towards their studies. This study was conducted on UiTM students studying accounting either as a course or as part of another course in Shah Alam. Self-efficacy, the expectancy component of motivation, refers to the confidence of the students 'own capabilities in performing a task. In contrast, the value component, task value relates to the reasons for doing the task. The results indicate that self- regulated learning is inspired by selfefficacy and task value. Students need the skill and knowledge and the will to use them to become self-regulated learners.
Tax collection serves as an important source of revenue for the government of which, can be highly influence by the ability of tax auditors in performing their tasks. This study aims to examine the factors influencing tax audit effectiveness of the tax auditors in the Inland Revenue Department in Malaysia (IRBM). Specifically, this study examines whether audit case selection, supervision monitoring and auditors' characteristics influence tax audit effectiveness in of the tax auditors in the Inland Revenue Department in Malaysia. Using questionnaire survey distributed to tax auditors, this study shows that all the factors chosen in this study namely, audit case selection, supervision monitoring and auditors' characteristics significantly influence tax audit effectiveness among the tax auditors in IRBM. The findings in this study could help tax administrators to monitor IRBM's tax auditors to increase their efficiency. The results are expected to assist IRBM in identifying factors contributing efficiency and competency among IRBM tax auditors. This may enhance further steps and actions to improve level competency among the IRBM's tax auditors to help achieve its aspiration to be the leading tax administrators in the world. It will also help IRBM to consider the suggestion and recommendation in order to produce good and competence tax auditors in the future.
This study examines the factors influencing whistle blowing decision among employees in one financial institution in Malaysia. Specifically, this study examines three factors namely, personal cost, cultural norms and whistle blowing policy. Using questionnaire survey on employees of a financial institution, this study shows that personal cost and whistle blowing policy influence the employees' decision to whistle blow. On the other hand, cultural norm is not a significant influence to employees' decision to whistle blow. The findings of this study can assist the financial institutions to enrich both whistleblowing culture and policy in promoting transparent and unclouded structure and communication. In addition, the findings in this study provides an addition to the existing literature on the factors that can influence employees' decision to whistle blow.
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