The association between corporate governance attributes and audit fees in Malaysia : ethnicity implications

This study extends the literature on audit pricing by examining the relationship between audit fees and corporate governance factors, namely audit committee and CEO characteristics of 605 public-listed companies in Malaysia. The study specifically investigates the association between audit fees and the ethnicity attributes of the CEO (bumiputra or not) and audit committee members (i.e. proportion of bumiputra membership), as well as audit committee characteristics pertaining to the proportion of independent members, financial expertise and diligence. The findings indicate audit committee independence is significantly and positively associated with audit fees, while financial expertise has a negative association with audit fees. We however do not find any relationship between audit fees and audit committee diligence as measured by meeting frequency. In addition, the data also reveals that firms with bumiputra CEOs and bumiputra dominated audit committees hold significant and positive relationships with audit fees.

Are Malaysian Teachers Ready to Assume the Duties of Reporting Child Abuse and Neglect?

Mandatory child abuse and neglect reporting laws apply to teachers in many countries of the world. However, such laws have not yet been introduced for teachers in Malaysia, and there is debate about whether the laws should be extended to teachers at all. This paper aimed to investigate the level of support among teachers to assume mandatory reporting duties and to identify factors determining this support in Malaysia. A total of 668 teachers from 14 randomly selected public primary schools completed an anonymous self-administered questionnaire. Results showed that 44.4 per cent of the respondents supported legislation requiring teachers to report child abuse. Teachers of Indian ethnicity, those with a shorter duration of service in teaching (< 5 years), the availability of knowledgeable and supportive school staff and a higher level of commitment to reporting were significant factors affecting teachers' support for mandatory reporting. This study provides important insights into factors influencing teachers' support for the introduction of mandatory reporting legislation for teachers in Malaysia. Teachers do not unanimously support these laws and there is a lack of clarity about what such laws will mean for teachers. The data highlight the need for specific training programmes to raise teachers' awareness, build their confidence and enhance their willingness to report child abuse.

Sociocultural influences on body dissatisfaction and body change behaviors among Malaysian adolescents

Little research on body dissatisfaction and body change behaviors, and the sociocultural influences on them, has been undertaken in non-Western contexts. The current study investigated these variables and the relationships between them among a sample of 529 Malaysian high school students (103 Malays, 344 Chinese and 82 Indians), who completed a set of measures in classroom settings. Chinese girls were more dissatisfied with their bodies than Chinese boys, but no gender difference was found for Malay and Indian participants. Girls were more likely to engage in behaviors to lose weight, and boys were more likely to engage in behaviors to increase muscle. The influence of sociocultural factors on body dissatisfaction and body change behaviors was limited and varied across both sex and ethnicity. Findings are discussed in relation to Western research, and it is concluded that cultural nuances need to be considered when investigating these phenomena.

The successful influence of teaching ethics on Malaysian accounting students

The Malaysian accounting profession is committed to promoting education that results in a strong ethical culture within accountants. However, some consider ethical training unproductive since trainees may have their ethical values formed pre-commencement. This paper investigates the impact of ethics instruction on final year accounting students, the future accountants of Malaysia. 85 final year accounting students were given five ethical scenarios, and asked what action they considered appropriate. They were then subject to two ethical training methodologies, a traditional lecture/tutorial process and a group assignment. After a significant gap, students were re-presented with the ethical scenarios and asked what action they now considered appropriate. In all five instances students offered a more ethical response the second time. Also, participants rated both training methods and their combined effect as effective. Results suggest there is benefit in including ethics teaching and indeed emphasising its importance in accountancy courses, if the profession’s goal of ethical practitioners is to be achieved.

The influence of ad model ethnicity and self-referencing on attitudes evidence from New Zealand

This paper examines consumers self-referencing as a mechanism for explaining ethnicity effects in advertising. Data was collected from a 2 (model ethnicity: Asian, white) x 2 (product stereotypicality: stereotypical, non-stereotypical) experiment. Measured independent variables included participant ethnicity and self-referencing. Results shows that (1) Asian exhibit greater self-referencing of Asian models than whites do; (2) self-referencing mediates ethnicity effects on attitude ( ie, attitude towards the model, attitude toward the add, brand attitude, and purchase intentions); (3) high self-referencing Asian have more favourable attitude towards the add and purchase intentions than low self referencing Asians; and (4) Asian models advertising atypical products generate more self-referencing and more favourable attitudes toward the model, A, and purchase intentions for both Asians and whites.

The quality of interface design for educational courseware development in Malaysian educational context

Interactive educational courseware has been adopted in diverse education sectors such as primary, secondary, tertiary education, vocational and professional training. In Malaysian educational context, the ministry of education has implemented Smart School Project that aims to increase high level of academic achievement in primary and secondary schools by using interactive educational courseware. However, many researchers have reported that many coursewares fail to accommodate the learner and teacher needs. In particular, the interface design is not appropriately designed in terms of quality of learning. This paper reviews educational courseware development process in terms of defining quality of interface design and suggests a conceptual model of interface design through the integration of design components and interactive learning experience into the development process. As a result, it defines the concept of interactive learning experience in a more practical approach in order to implement each stage of the development process in a seamless and integrated way.

A Malaysian tale : pre-service teacher education and ICT integration for a better world

The use of Information and Communication Technologies (ICT) in education is often a topic of much discussion within all sectors of education with educators and educational researchers continually looking for innovative ways of using these technologies to support and enhance student outcomes in education. Consequently, Malaysia is no exception to this and as the Ministry of Education (MOE), Malaysia strives to meet its government’s Vision 2020, educational reform across all educational sectors has become imperative. ICT will play an integral role in the educational reform process and teacher education programs are no exception to this. ICT and capacity building will play an important role in the re-conceptualisation of teacher education programs. This paper reports on how a collaborative capacity building project between two Malaysian teacher education Institutes and an Australian University has given lecturers and pre-service teachers an opportunity to redefine their use of ICT in their prospective teaching areas of science, mathematics and design and technology. It also highlights the positive capacity building programs that occurred between both Australian university lecturers and Malaysian Institute lecturers and how this contributed to the effective integration and use of ICT.

A pilot test on the differences between domestic and international students’ perceptions towards online learning in a Malaysian institution (Part I)

Teaching to an international audience online can be significantly different as compared to a traditional classroom setting. In a traditional classroom setting, the students are usually removed from their own cultural context and required to operate in the lecturer’s context. International students coming to Malaysia to study are implicitly expected to, and often do, become familiar with the Malaysian culture and style of education. The use of educational technologies as a blended strategy in higher education programs offers challenges and opportunities for all students but this may be different for international students who come from varied backgrounds. With an increasingly competitive global demand for higher education, Malaysian institutions strive to be the hub of educational excellence and a preferred option for international students in coping with the challenges of studying abroad in a different culture. This research will evaluate how undergraduate students perceive their online learning experiences in a Malaysian university. The OLES (Online Learning Environment Survey) will be used to explore the international and domestic students’ perception on e-learning and the findings of the first six OLES scales varying from (Computer Usage, Teacher Support, Student Interaction & Collaboration, Personal Relevance, Authentic Learning, and Student Autonomy) will be reported in this research. An in-depth study will be conducted to compare and contrast the challenges of international students with domestic students. Major difficulties encountered and how these students actually cope with e-learning, as well as the strategies and tools used to overcome the challenges will be investigated.

A pilot test on the differences between domestic and international students' perceptions towards online learning in a Malaysian institution (part II)

Teaching to an international audience online can be significantly different as compared to a traditional classroom setting. In a traditional classroom setting, the students are usually removed from their own cultural context and required to operate in the lecturer’s context. International students coming to Malaysia to study are implicitly expected to, and often do, become familiar with the Malaysian culture and style of education. The use of educational technologies as a blended strategy in higher education programs offers challenges and opportunities for all students but this may be different for international students who come from varied backgrounds. With an increasingly competitive global demand for higher education, Malaysian institutions strive to be the hub of educational excellence and a preferred option for international students in coping with the challenges of studying abroad in a different culture. This research will evaluate how undergraduate students perceive their online learning experiences in a Malaysian institute. The OLES (Online Learning Environment Survey) will be used to explore the international and domestic students’ perception on e-learning and the findings of the last six OLES scales varying from (Equity, Enjoyment, Asychronocity, Evaluation & Assessments, Online Learning Tools, and Interface Design) will be reported in this research. An in-depth study will be conducted to compare and contrast the challenges of international students with domestic students. Major difficulties encountered and how these students actually cope with e-learning, as well as the strategies and tools used to overcome the challenges will be investigated.

A Conceptualisation of Courseware Development Process in Malaysian Educational Context

Multimedia-based learning has been accepted as an effective learning tool and has broadly prevailed in various types of education around the world. The Malaysian ministry of education has also adopted this information communication technology (ICT) as the means of an education reformation project called, ‘Smart School’ since 1998, aiming to improve all Malaysian Primary and Secondary students’ learning ability, attitudes, achievement, and further enhance teachers’ teaching performance. As a result, Malaysian Ministry of Education has distributed a number of interactive courseware of the key learning domains such as Mathematics, Science, Bahasa Melayu (Malay language), and English. According to recent reports by Malaysian Ministry of Education (MOE), however, the courseware has not been effectively used in schools, and many researchers point out there are vital issues concerning the interface and interaction design. Within this context, this paper presumes that one of the main reasons could derive from a structural aspect of the course development process that is devaluing or ignoring the importance of interface and interaction design. Therefore, it is imperative to conceptualise the courseware development process in terms of creating interactive and quality learning experiences through defining the stakeholders’ needs in terms of better learning and teaching. Within this context, this paper reviews the current development process and proposes a new concept called the interactive communication component which enables courseware developers to embed interactive and quality learning experiences into their courseware development process. The key objective is to provide opportunities to discuss the courseware development process from the different stakeholders’ perspectives of the educational courseware in a Malaysian context.

The Quality of Interface Design for Educational Courseware Development in Malaysian Educational Context

Interactive educational courseware has been adopted in diverse education sectors such as primary, secondary, tertiary education, vocational and professional training. In Malaysian educational context, the ministry of education has implemented Smart School Project that aims to increase high level of academic achievement in primary and secondary schools by using interactive educational courseware. However, many researchers have reported that many coursewares fail to accommodate the learner and teacher needs. In particular, the interface design is not appropriately designed in terms of quality of learning. This paper reviews educational courseware development process in terms of defining quality of interface design and suggests a conceptual model of interface design through the integration of design components and interactive learning experience into the development process. As a result, it defines the concept of interactive learning experience in a more practical approach in order to implement each stage of the development process in a seamless and integrated way.