International Journal of Business and Management Research
Background: The current study examines the relationship between the Big Five personality traits (... more Background: The current study examines the relationship between the Big Five personality traits (Openness, Conscientiousness, Extraversion, Agreeableness and Neuroticism) and Procrastination (Active and/or Passive) among the undergraduate students of International Islamic University Malaysia (IIUM). Sample: The participants of this study are 101 covering undergraduate students of IIUM that includes 20 male and 81 female, age ranging from 19 to 28 years old. (M = 22.81, SD = 1.7) who participated in this study. The research design of this study is Cross sectional survey design and participants were chosen by Convenient Random Sampling. Methods: Personality traits were measured using Big Five Inventory (BFI) and procrastination was measured using “Tuckman Procrastination Scale” and “Active Procrastination Scale”. Findings: Karl Pearson’s correlation indicates that this study supports some of the hypotheses. This study found significant relationship between different personality traits...
Background: The current study examines the relationship between the Big Five personality traits (... more Background: The current study examines the relationship between the Big Five personality traits (Openness, Conscientiousness, Extraversion, Agreeableness and Neuroticism) and Procrastination (Active and/or Passive) among the undergraduate students of International Islamic University Malaysia (IIUM). Sample: The participants of this study are 101 covering undergraduate students of IIUM that includes 20 male and 81 female, age ranging from 19 to 28 years old. (M = 22.81, SD = 1.7) who participated in this study. The research design of this study is Cross sectional survey design and participants were chosen by Convenient Random Sampling. Methods: Personality traits were measured using Big Five Inventory (BFI) and procrastination was measured using “Tuckman Procrastination Scale” and “Active Procrastination Scale”. Findings: Karl Pearson’s correlation indicates that this study supports some of the hypotheses. This study found significant relationship between different personality traits and passive procrastination and different dimensions of active procrastination. From the result of this study, it can be observed that conscientiousness has a relationship with both passive and active procrastination. Agreeableness positively correlated with only active procrastination. Neuroticism negatively correlated with both type of procrastination whereas extraversion positively correlated with passive procrastination and active procrastination.
International Journal of Disclosure and Governance, 2016
This study investigates self-reported paper-based tick-box corporate governance (CG) compliance a... more This study investigates self-reported paper-based tick-box corporate governance (CG) compliance and actual CG compliance from 2007 to 2011 in Bangladesh. It further investigates the effectiveness of the Anglo-Saxon model of CG in Bangladesh. A survey of annual reports (totalling 80 firm-year observations) for 2 years (2007 and 2011), a total of 1,194 Bangladesh Securities and Exchange Commission’s (BSEC) enforcement documents from 2006 to 2010 were evaluated and 20 semi-structured interviews (2013) were conducted. Falsification of CG describes the difference between the self-reported disclosure score (initial CG compliance disclosure) by the company and the actual score that is found through detailed investigation of the annual report. Drawing on political economy theory, this study contributes to the international CG literature in two ways. First, actual CG compliance and falsification were stable under two political regimes. This means that, at least from the point of view of CG and the stock market, the democratic and military governments in Bangladesh were equal. However, the rate of falsification of information is an alarming issue for both local and international policy-makers, and is of considerable importance for local and international investors. Second, the Anglo-Saxon model of CG is not conducive in Bangladesh because of four contextual factors including (a) family ownership and the absence of independent director, (b) political businessmen, (c) corruption and lack of enforcement, and (d) the donor’s continual intervention. It can be argued that Anglo-Saxon model of CG transplanted in completely different institutional environments may outweigh its benefit and ultimately challenge appropriateness in emerging economies. This paper provides one of the very few studies utilising an emerging economy data in international business governance research under two very different political regimes.
Journal of Human Resource Costing & Accounting, 2011
PurposeThe purpose of this paper is to examine the intellectual capital reporting (ICR) practices... more PurposeThe purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.Design/methodology/approachThis is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.FindingsThe study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensivel...
PurposeThe present study seeks to paint the current state of voluntary disclosure of internet fin... more PurposeThe present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to investigate empirically some company characteristics as determinants of such practice.Design/methodology/approachUsing a sample of 83 listed companies in Bangladesh in the year 2009 and the disclosure index of Deller et al., Marston, Xiao et al. and Marston and Polei and comments from the users and investors of Bangladesh, the study employs statistical analysis to investigate the association between a number of company characteristics and the extent of voluntary disclosure of IFR.FindingsThe findings revealed that only 29.12 percent (83) companies had web sites out of the 285 listed companies and only 33.34 percent (28) companies' provided financial information. Out of seven variables, only big audit firms and non‐family ownership variables were significantly associated with the levels of voluntary discl...
This study investigates empirically the extent of corporate governance and voluntary disclosure b... more This study investigates empirically the extent of corporate governance and voluntary disclosure by listed firms in Malaysia. The governance factors examined are Board size, proportion of independent non-executive directors (INDs) on board, outside share ownership, family control, and percentage of audit committee members to total members on the board. Our results suggest a positive association between Board size and voluntary disclosures and between proportion of INDs and voluntary information. However, the extent of voluntary disclosure is negatively related to family control, and the ratio of audit committee members to total members on the board is not related to voluntary disclosures.
Monirul Alam Hossain Ph.D. Student School of Accounting and Finance The University of Manchester ... more Monirul Alam Hossain Ph.D. Student School of Accounting and Finance The University of Manchester Oxford Road Manchester M13 9PL Phone:0161-273-8542 Fax :0161-275-4023 E-mail:MSRYDMAH@fs1.acc.man.ac.uk ... Peter J. Taylor Senior Lecturer School of ...
ACCOUNTABILITY IN RESEARCH, VOL. 26, NO. 2, 108–122, 2019
ABSTRACT
In this commentary, we argue that plagiarism is not a new
problem in academic publishing... more ABSTRACT In this commentary, we argue that plagiarism is not a new problem in academic publishing and data falsification in recent times has received a great attention globally. Due to lack of literature, the objective of this study is to evaluate data falsification and academic integrity. Accordingly, the study presents the academic misconduct (Falsification/Fabrication of data and Concerns/Issues About Data) case of Professor James E. Hunton, a former top ranked accounting professor from Bentley University. The study shows how research fraud/data falsification activity in the academic world lacks honesty and morality. The study offers some recommendations for the detection of plagiarism and academic misconduct. In the age of the Internet and digital era, Crossref, iThenticate, the Committee on Publication Ethics (COPE) would help to detect plagiarism. However, the question remains on detecting data falsification in the academic world.
International Journal of Business and Management Research
Background: The current study examines the relationship between the Big Five personality traits (... more Background: The current study examines the relationship between the Big Five personality traits (Openness, Conscientiousness, Extraversion, Agreeableness and Neuroticism) and Procrastination (Active and/or Passive) among the undergraduate students of International Islamic University Malaysia (IIUM). Sample: The participants of this study are 101 covering undergraduate students of IIUM that includes 20 male and 81 female, age ranging from 19 to 28 years old. (M = 22.81, SD = 1.7) who participated in this study. The research design of this study is Cross sectional survey design and participants were chosen by Convenient Random Sampling. Methods: Personality traits were measured using Big Five Inventory (BFI) and procrastination was measured using “Tuckman Procrastination Scale” and “Active Procrastination Scale”. Findings: Karl Pearson’s correlation indicates that this study supports some of the hypotheses. This study found significant relationship between different personality traits...
Background: The current study examines the relationship between the Big Five personality traits (... more Background: The current study examines the relationship between the Big Five personality traits (Openness, Conscientiousness, Extraversion, Agreeableness and Neuroticism) and Procrastination (Active and/or Passive) among the undergraduate students of International Islamic University Malaysia (IIUM). Sample: The participants of this study are 101 covering undergraduate students of IIUM that includes 20 male and 81 female, age ranging from 19 to 28 years old. (M = 22.81, SD = 1.7) who participated in this study. The research design of this study is Cross sectional survey design and participants were chosen by Convenient Random Sampling. Methods: Personality traits were measured using Big Five Inventory (BFI) and procrastination was measured using “Tuckman Procrastination Scale” and “Active Procrastination Scale”. Findings: Karl Pearson’s correlation indicates that this study supports some of the hypotheses. This study found significant relationship between different personality traits and passive procrastination and different dimensions of active procrastination. From the result of this study, it can be observed that conscientiousness has a relationship with both passive and active procrastination. Agreeableness positively correlated with only active procrastination. Neuroticism negatively correlated with both type of procrastination whereas extraversion positively correlated with passive procrastination and active procrastination.
International Journal of Disclosure and Governance, 2016
This study investigates self-reported paper-based tick-box corporate governance (CG) compliance a... more This study investigates self-reported paper-based tick-box corporate governance (CG) compliance and actual CG compliance from 2007 to 2011 in Bangladesh. It further investigates the effectiveness of the Anglo-Saxon model of CG in Bangladesh. A survey of annual reports (totalling 80 firm-year observations) for 2 years (2007 and 2011), a total of 1,194 Bangladesh Securities and Exchange Commission’s (BSEC) enforcement documents from 2006 to 2010 were evaluated and 20 semi-structured interviews (2013) were conducted. Falsification of CG describes the difference between the self-reported disclosure score (initial CG compliance disclosure) by the company and the actual score that is found through detailed investigation of the annual report. Drawing on political economy theory, this study contributes to the international CG literature in two ways. First, actual CG compliance and falsification were stable under two political regimes. This means that, at least from the point of view of CG and the stock market, the democratic and military governments in Bangladesh were equal. However, the rate of falsification of information is an alarming issue for both local and international policy-makers, and is of considerable importance for local and international investors. Second, the Anglo-Saxon model of CG is not conducive in Bangladesh because of four contextual factors including (a) family ownership and the absence of independent director, (b) political businessmen, (c) corruption and lack of enforcement, and (d) the donor’s continual intervention. It can be argued that Anglo-Saxon model of CG transplanted in completely different institutional environments may outweigh its benefit and ultimately challenge appropriateness in emerging economies. This paper provides one of the very few studies utilising an emerging economy data in international business governance research under two very different political regimes.
Journal of Human Resource Costing & Accounting, 2011
PurposeThe purpose of this paper is to examine the intellectual capital reporting (ICR) practices... more PurposeThe purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.Design/methodology/approachThis is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.FindingsThe study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensivel...
PurposeThe present study seeks to paint the current state of voluntary disclosure of internet fin... more PurposeThe present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to investigate empirically some company characteristics as determinants of such practice.Design/methodology/approachUsing a sample of 83 listed companies in Bangladesh in the year 2009 and the disclosure index of Deller et al., Marston, Xiao et al. and Marston and Polei and comments from the users and investors of Bangladesh, the study employs statistical analysis to investigate the association between a number of company characteristics and the extent of voluntary disclosure of IFR.FindingsThe findings revealed that only 29.12 percent (83) companies had web sites out of the 285 listed companies and only 33.34 percent (28) companies' provided financial information. Out of seven variables, only big audit firms and non‐family ownership variables were significantly associated with the levels of voluntary discl...
This study investigates empirically the extent of corporate governance and voluntary disclosure b... more This study investigates empirically the extent of corporate governance and voluntary disclosure by listed firms in Malaysia. The governance factors examined are Board size, proportion of independent non-executive directors (INDs) on board, outside share ownership, family control, and percentage of audit committee members to total members on the board. Our results suggest a positive association between Board size and voluntary disclosures and between proportion of INDs and voluntary information. However, the extent of voluntary disclosure is negatively related to family control, and the ratio of audit committee members to total members on the board is not related to voluntary disclosures.
Monirul Alam Hossain Ph.D. Student School of Accounting and Finance The University of Manchester ... more Monirul Alam Hossain Ph.D. Student School of Accounting and Finance The University of Manchester Oxford Road Manchester M13 9PL Phone:0161-273-8542 Fax :0161-275-4023 E-mail:MSRYDMAH@fs1.acc.man.ac.uk ... Peter J. Taylor Senior Lecturer School of ...
ACCOUNTABILITY IN RESEARCH, VOL. 26, NO. 2, 108–122, 2019
ABSTRACT
In this commentary, we argue that plagiarism is not a new
problem in academic publishing... more ABSTRACT In this commentary, we argue that plagiarism is not a new problem in academic publishing and data falsification in recent times has received a great attention globally. Due to lack of literature, the objective of this study is to evaluate data falsification and academic integrity. Accordingly, the study presents the academic misconduct (Falsification/Fabrication of data and Concerns/Issues About Data) case of Professor James E. Hunton, a former top ranked accounting professor from Bentley University. The study shows how research fraud/data falsification activity in the academic world lacks honesty and morality. The study offers some recommendations for the detection of plagiarism and academic misconduct. In the age of the Internet and digital era, Crossref, iThenticate, the Committee on Publication Ethics (COPE) would help to detect plagiarism. However, the question remains on detecting data falsification in the academic world.
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Papers by Monirul Hossain
In this commentary, we argue that plagiarism is not a new
problem in academic publishing and data falsification in recent
times has received a great attention globally. Due to lack of
literature, the objective of this study is to evaluate data falsification
and academic integrity. Accordingly, the study presents
the academic misconduct (Falsification/Fabrication of data and
Concerns/Issues About Data) case of Professor James E.
Hunton, a former top ranked accounting professor from
Bentley University. The study shows how research fraud/data
falsification activity in the academic world lacks honesty and
morality. The study offers some recommendations for the
detection of plagiarism and academic misconduct. In the age
of the Internet and digital era, Crossref, iThenticate, the
Committee on Publication Ethics (COPE) would help to detect
plagiarism. However, the question remains on detecting data
falsification in the academic world.
In this commentary, we argue that plagiarism is not a new
problem in academic publishing and data falsification in recent
times has received a great attention globally. Due to lack of
literature, the objective of this study is to evaluate data falsification
and academic integrity. Accordingly, the study presents
the academic misconduct (Falsification/Fabrication of data and
Concerns/Issues About Data) case of Professor James E.
Hunton, a former top ranked accounting professor from
Bentley University. The study shows how research fraud/data
falsification activity in the academic world lacks honesty and
morality. The study offers some recommendations for the
detection of plagiarism and academic misconduct. In the age
of the Internet and digital era, Crossref, iThenticate, the
Committee on Publication Ethics (COPE) would help to detect
plagiarism. However, the question remains on detecting data
falsification in the academic world.