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Purpose This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions. Design/methodology/approach A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling. Findings The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting. Research limitations/implications The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results. Practical implications The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process. Originality/value To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.,For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).,The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.,The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.,This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.

Academicians are commonly associated with academic tasks of teaching and research. However, recent scenario reveals that academicians’ workloads are not restricted to merely academic tasks. Academicians also hold administrative positions, involved with students’ development activities, community services and professional development. Shouldering with numerous responsibilities, academicians may be stressful to prioritize the assigned tasks and meeting deadlines. This necessitates serious attention to ensure that academicians can focus on the assigned responsibilities and perform their best. Thus, this study attempts to establish a relationship between academic and non-academic responsibilities with job-related stress among academicians. Through survey method, 120 usable responses received out of 391 questionnaires distributed to academicians in a public university. Using SPSS, a preliminary analysis indicates that the respondents were moderately stressful with their job. However, multiple regressions test demonstrates that job-related stress is not influenced by academic responsibilities but marginally contributed by non-academic responsibilities. The findings give insights to the university management on academicians’ reaction to their present job tasks and useful as guidance in any efforts or policy towards academicians’ workload setting. However, this study is confined to only one public university in the East coast region of Malaysia. Thus, future research may be expanded to the public universities in the West region of Malaysia with different working environment and lifestyle. Keywords Academicians, Academic Responsibilities, Non-academic responsibilities, Job-related Stress, Teaching workloads

Challenges such as different background and abilities of universities’ students, reluctance of academic staff in understanding students’ learning style and lack of study skills knowledge among students and lecturers are to be resolved by public universities. Resolving these challenges will provide better learning environment in public universities. Thus, the objectives of this study are to identify the reflective measures of study skills and to examine the students’ perception on the development of study skills by using In-Class Supplemental Instruction (ICSI). Using the questionnaires survey, this study found 10 reflective measures of study skills with Cronbach Alpha of 0.930 which indicates all reflective measures have good internal consistency reliability. The respondents are satisfied with the ICSI sessions in helping them to develop their study skills with an average mean of 4.09. It is concurred that ICSI approach assists in developing study skills such as deeper understanding, discussing and solving problem, teamwork and academic skills. Challenges such as different background and abilities of universities’ students, reluctance of academic staff in understanding students’ learning style and lack of study skills knowledge among students and lecturers are to be resolved by public universities. Resolving these challenges will provide better learning environment in public universities. Thus, the objectives of this study are to identify the reflective measures of study skills and to examine the students’ perception on the development of study skills by using In-Class Supplemental Instruction (ICSI). Using the questionnaires survey, this study found 10 reflective measures of study skills with Cronbach Alpha of 0.930 which indicates all reflective measures have good internal consistency reliability. The respondents are satisfied with the ICSI sessions in helping them to develop their study skills with an average mean of 4.09. It is concurred that ICSI approach assists in developing study skills such as deeper understanding, discussing and solving problem, teamwork and academic skills. Keywords: In-class supplemental instruction, Accounting course, Study skills, Learning and teaching approach

Patterns of satisfaction and dissatisfaction among Universiti Teknologi MARA Terengganu (UiTMT) academics for all job aspects and facilities were looked into. This paper describes the findings from a study conducted on 202 academics who have worked for at least one semester. Descriptive and mean analysis of data showed that academics were most satisfied with seeking knowledge to improve teaching skills, whereas they were very unsatisfied with printer facility and the amount of time allocated to carry out research.