CRITICAL REVIEW –ARTICLE 1

Introduction
The article titled “Does Dysfunctional Behavior Matter When it comes to Audit Quality in
Malaysia” is written by Tze San Ong, Boon Heng Teh, Geok Kim Sim, Sin Huei Ng, and Mohammad
Imtiaz Hossain. Firstly, Ong is an Associate Professor at Universiti Putra Malaysia with a total of
1177 citations to her credit. Next, Teh is a Senior Lecturer at Multimedia University and has 949
citations to his name whereas Sim is an Accounting Graduate from Universiti Putra Malaysia with
only 1 citation and Ng is an Associate Professor at Xiamen University Malaysia with 34 citations.
Lastly, Hossain is a Lecturer at Alfa University College and has 309 citations to his credit. Their
expertise falls in the areas of performance measurement, auditing, accounting, management, and
organizational psychology respectively. For these reasons, the authors are reliable, which strengthens
the article’s reliability.

This article is published in 2022 and the country covered is Malaysia. Research was conducted
using quantitative data obtained from a survey encompassing 133 respondents, who are audit trainees,
juniors, and seniors from auditing firms in Malaysia. The authors aim to scientifically explore and
examine the factors that may incite dysfunctional auditor behavior and reduce audit quality.

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Summary
The abstract enables readers to identify what the article’s study and objective is concerning. The
study is regarding whether audit quality in Malaysia is affected by dysfunctional behavior whereas the
objective is to examine and evaluate the factors resulting in dysfunctional auditor performance and
subsequently, diminished audit quality. The key elements addressed are task complexity, time
constraints, and client importance. Additionally, the abstract conveys an overall view on how the
study was conducted using quantitative data derived from a survey encompassing 133 respondents,
who were chosen using the snowball sampling method. Besides, the abstract specifies that research
was carried out in the Malaysian setting. Moreover, the abstract highlights key findings of how time
constraint and task complexity are positively correlated to dysfunctional behavior while client
importance has no effect on dysfunctional auditor conduct. Finally, the abstract indicates the article’s
potential to assist in the future development of solutions for the aforementioned issues while
preserving audit quality in Malaysia. Due to these reasons, the abstract is precise and representative
to the article.

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Arguments on Key Points
According to the study’s results, time budget pressure and task complexity positively correlate
with dysfunctional audit behavior whereas dysfunctional behavior negatively correlates with audit
quality in Malaysia. These arguments are consistent with the authors’ hypotheses. However, the factor
of client importance was revealed to have no effect on dysfunctional audit behavior, differing from
the original hypothesis. Overall, the statements drawn were clear and supported with evidence from
pertinent literature.

In terms of consistency, the authors have underemphasized the discussion on client importance.
The authors have mentioned that the lack of association between client importance and dysfunctional
auditor behavior was surprising but did not explain why. The authors could have done so by
mentioning how clients of importance raised likelihood of dysfunctional audit behavior in China
(Fadilah and Fitrainy, 2021, p.2). This helps further emphasize the unexpected lack of correlation
between client importance and dysfunctional audit behavior in Malaysia. Meanwhile, task complexity
was overemphasized. The authors’ mention about the necessity of specialization to constrain earnings
management can be omitted as no explanation regarding this issue was provided, and readers may not
understand its relevance to the article.

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Theory
The authors have included three theories in the article. The first theory is the agency theory, a
notable theory often used to understand the relationship between principals and agents and the
problems that arise as a result (Panda and Leepsa, 2017, p.76). The authors have indicated that this
theory was applied to resolve the issue of asymmetric information. This is in line with the theory’s
concept of how auditors minimize information asymmetry and mitigate agency conflict (Ardhani,
Subroto and Hariadi, 2019, p.3).

The second theory the authors have mentioned is the job-related stress model. Models are often
viewed as having a more narrowly defined scope of definition (Nilsen, 2015, p.2). According to
Ornek and Esin (2020, p.2), one of the model’s main components is the long-term consequence of
stress. It illustrates how continuing stress contributes to various behavioral and health problems. The
authors have utilized this model to support Hypothesis 1 and 2, that time budget pressure and task
complexity give rise to increased stress for auditors, subsequently causing dysfunctional behavior.

Lastly, the authors have included the attribution theory. The attribution theory argues that the
behavior of an individual is influenced by internal and external factors (Ardhani, Subroto and Hariadi,
2019, p.3). Internal factors include one’s own capability and effort whilst external factors are beyond
an individual’s control, such as pressure arising from a situation. The authors have utilized this theory
to reinforce Hypothesis 1, that there exists a positive association between time budget pressure and
dysfunctional auditor behavior. According to the attribution theory, time budget pressure is an
external factor. Greater pressure from any situation faced by an auditor raises the likelihood of
dysfunctional auditor behavior.

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Strengths
The authors have cited pertinent literature, and the variety of references utilized eliminates any
bias and subjectivity. Besides, the authors have highlighted certain limitations of the article and
implications for future research. This acknowledgement allows readers to be aware of the study’s
constraints and presents a room for others to address in further studies. Furthermore, the authors have
ensured that respondents of the survey comprise auditors from both Big 4 and non-Big 4 audit firms.
Garnering information from different perspectives further enhances the reliability of the
article. Moreover, the discussion in this article is relevant to the audit industry to this day. Past studies
have shown that a notable proportion of auditors have engaged in dysfunctional behavior (Paino,
Ismail, and Smith, 2014). This coupled with recent occurrence of financial scandals led to the
conjecture of dysfunctional audit behavior (Johari, Hairudin, and Dawood, 2022, p.702).
Dysfunctional audit behavior is a continuing concern for the auditing profession and is widely debated
by scholars and ever-present in academic literature. Task complexity and time budget pressure are
also commonly deemed to be contributory causes of dysfunctional behavior (Syam et al., 2020).
Overall, these strengths further enhance the article’s credibility and relevance.

Weaknesses
The authors failed to include the three factors of task complexity, time budget pressure, and client
importance in the title. These are the key areas of the article and should be included to provide a more
appropriate and comprehensible title for readers. Moreover, the reliability of the article is questionable
due to several reasons. Firstly, the number of respondents to the survey is limited and not
representative of the entire audit population in Malaysia. Besides, a majority of respondents were
from the central regions of Kuala Lumpur and Negeri Sembilan. This presents another limitation that
impairs the study’s accuracy in reflecting the relationship between the three factors and dysfunctional
audit behavior in Malaysia. Additionally, a significant percentage (78.2%) of respondents were either
trainees or juniors and more than half are auditors with less than a year’s experience. This may affect
the article’s findings as auditors with longer experience often avoid dysfunctional behavior
(Prabangkara and Fitrainy, 2021, p.5). The acceptance of dysfunctional behavior is also greater among
lower-level auditors but lessens as one advances to higher positions (Donnelly, Quirin, and O’Bryan,
2003, p.104). Finally, several writing issues have been identified. For instance, unclear sentences with
repetition of words and poor structure that is confusing to readers.

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Recommendations and Conclusion
Recommendations for the authors include increasing the size of respondents and expanding the
geographic location of the sample’s population to improve the study’s accuracy in determining which
factors result in dysfunctional audit behavior in Malaysia. There should also be an appropriate balance
of respondents with varying experiences and positions. Additionally, the article’s title should indicate
the factors of time budget pressure, task complexity, and client importance that were analyzed.
Furthermore, the authors can consider examining the influence of work experience and locus of
control on dysfunctional behavior in Malaysia for future research. Studies have shown that auditors
with less experience often conduct dysfunctional behavior as they are more likely to find tasks
difficult and buckle under pressure (Prabangkara and Fitrainy, 2021, p.5). Meanwhile, those with
external locus of control employ manipulative actions to attain desired accomplishment and goals
(O’Bryan, Quirin, and Donnelly, 2005, p.10). Finally, the article’s discussion section can be better
organized. The authors could discuss each hypothesis separately and utilize headings to facilitate
readers’ perusal and comprehension.

To conclude, this research analyzes what factors influence dysfunctional behavior and audit
quality in Malaysia. Three relevant factors of time budget pressure, task complexity, and client
importance were explored in detail. The authors’ statements were overall clear and understandable,
with no errors of fact. Though few writing and interpretation errors were found, they were not
significant to the overall coherence of the article. Moreover, the authors have been objective in their
discussion and the results are valid, supported by pertinent literature and research evidence.

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CRITICAL REVIEW –ARTICLE 2
Introduction
The article titled “Corporate Social Responsibility and Business Performance in Takaful
Agencies: The Moderating Role of Objective Environment” is written by Muhamad Azrin Nazri, Nor
Asiah Omar, Aini Aman, Abu Hanifah Ayob, and Nur Ainna Ramli. Nazri and Ramli are Senior
Lecturers at Universiti Sains Islam Malaysia with 41 and 26 citations to their credits respectively.
Omar is a Lecturer, Aman is a Professor whereas Ayob is a Senior Lecturer at Universiti Kebangsaan
Malaysia with 140, 62, and 47 citations to their credits respectively. The authors’ expertise falls under
the areas of business and management, relationship and service marketing, digital economy,
international business and entrepreneurship, and Islamic banking and finance. Therefore, the authors
are reliable, enhancing the article’s credibility.

This article is published in 2020 and covers the country Malaysia. As part of the research, surveys
were given to 800 Takaful agency managers in the Malaysian states of Kuala Lumpur, Putrajaya, and
Selangor. The authors aim to study the effect of Corporate Social Responsibility (CSR) activities and
dimensions of objective environment as the moderator on the business performance of Takaful
agencies.

7
Summary
The abstract allows readers to identify the article’s research and objectives. The study is
concerning the correlation between CSR elements and the performance of Takaful agencies in
Malaysia, and the moderating effects of environmental dimensions. The key CSR dimensions
explored are economic, legal, ethical, and philanthropy whereas environmental complexity,
dynamism, and munificence are the environmental factors analysed. Furthermore, the abstract
provides a general idea on how the study was conducted by utilizing quantitative data derived from
questionnaires encompassing 211 managers of Takaful agencies in Malaysia. The abstract specifies
the country Malaysia in which the research was based. Moreover, the abstract highlights key findings
of how the economic and ethical dimensions of CSR as well as environmental dynamism have a direct
impact on business performance whereas the factor of environmental complexity plays a significant
role in moderating the relationship between the philanthropy, legal elements of CSR and business
performance. Due to these reasons, the abstract is precise and representative to the article.

8
Arguments on Key Points
According to the study’s results, the economic and ethical dimensions of CSR is positively
correlated with the business performance of Takaful agencies. However, the CSR elements of legal
and philanthropy had no impact on business performance. Besides, environmental complexity was
revealed to moderate the relationship between legal, philanthropic CSR activities and business
performance. Finally, environmental munificence was discovered to have no moderating effect on the
association between CSR dimensions and business performance whereas environmental dynamism
directly affects business performance. Overall, the statements drawn were clear and supported with
evidence from pertinent literature. 

Besides, the authors have underemphasized the discussion on the dimension of environmental
munificence. They mentioned the discovery of a lack of effect of environmental munificence as a
moderator on the association between CSR dimensions and business performance. However, the
authors failed to further elaborate on this statement and its significance. The authors could have
discussed how past studies support the findings as firms may engage in CSR activities under
environments with higher munificent than lower munificent environments (Goll & Rasheed, 2004). 

9
Theory
The authors have discussed stakeholder, contingency, and instrumental theories in the article.
Firstly, the stakeholder theory is a notable theory in CSR literature, that posits firms possess the
fiduciary duty to act in the interests of all stakeholders (Freeman and Dmytriyev, 2017, p.10). This is
consistent with the definition provided by the authors. According to Nikolova and Arsic (2017, p.25),
companies aligning with stakeholder theory often enjoy enhanced performance from increased sales.
Thus, the interests of every stakeholder group must be accounted for in a firm’s CSR strategies (Brin
and Nehme, 2019, p.27). The authors have considered this theory when analyzing the effect of CSR
activities on firm performance from Takaful managers’ perceptions.

The second theory the authors have utilized is the contingency theory, that is applied when
examining the hypothetical relationships. Javed et al. (2019, p.4) state that contingency theory
underpins the use of a moderating variable for investigating the relationship between CSR dimensions
and performance of Takaful agencies. The authors have adhered to this theory by including the
environment as the moderator in the study.

Finally, the authors have briefly mentioned the instrumental theory. According to Garriga and
Mele (2004, p.51), the instrumental theory asserts that corporations should conduct social activities,
particularly philanthropic activities as these generate economic results. The authors have utilized this
theory to support the development of Hypothesis 1 to 4, that CSR dimensions have a positive
influence on firm performance. The theory corroborates with the hypotheses as it maintains that
organizations can generate value from socially responsible practices, thereby improving competitive
advantage and subsequently, firm performance.

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Strengths
The authors have provided sufficient explanation for each concept, topic, and method included in
the article. It is essential that authors give a definition regarding every subject matter mentioned in
research to ensure that readers are able to comprehend the substance of the article (Mil and Henman,
2016). In addition, the authors have backed up their definitions and arguments with a variety of
pertinent and credible sources. This eliminates bias and subjectivity. Besides, the authors have
highlighted the article’s limitations, ensuring readers’ awareness of constraints that may affect
essential results. It is critical to not downplay any flaws of a study’s methodology and subsequent
findings (Ross and Zaidi, 2019). Furthermore, the authors have provided suggestions for future
research which allows the gap within literature to be reduced. Moreover, the discussion in the article
is relevant to this day. According to Sameer (2021, p.1), CSR is a topic of great importance and a
popular research area. The effect of the CSR dimensions on business performance is continuously
being explored by scholars and practitioners, as evident in the study by Basuony, Elseidi, and
Mohamed (2014). Moreover, objective environment remains a frequently investigated area. Overall,
these strengths further enhance the article’s reliability.
  

11
Weaknesses
The reliability of the study is questionable. The authors have utilized a drop-off and pick-up
method to gather the data for the study. According to Allred and Ross-Davis (2011, p.308), the
approach makes it difficult to ascertain whether the questionnaire was completed by the appropriate
and eligible individual. Besides, the questionnaire’s response rate was only at 28.38%, with 211
respondents. Poor response rates may negatively impact the validity of inferences and consequently
reduce the adequacy in generalizing findings to reflect the relationship between CSR dimensions and
business performance of Takaful agencies in Malaysia (Sivo et al., 2006, p.353). In addition, the
questionnaires were distributed to Takaful agency managers only. Perspectives were not obtained
from other stakeholders. Moreover, data was collected from only three Malaysian states. The authors
have explained that this was because majority of Takaful agencies operate in these regions.
Nevertheless, there exists Takaful agencies in other states including Sabah, Sarawak, and Kedah
(Bank Negara Malaysia, 2022). Thus, these should not be overlooked. Lastly, the authors have not
included the country covered in the article. Article titles should be informative and specific. By
incorporating the country Malaysia into the title, other scholars or researchers seeking to obtain
information regarding the CSR elements and business performance in Malaysian Takaful agencies can
easily locate the literature from Internet searches (Grant, 2013, p.259).

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Recommendations and Conclusion
There are several recommendations for the authors to tackle the identified weaknesses and
enhance the article’s credibility. Firstly, the authors could boost the response rate with multimode
survey approaches and incentives instead of a drop-off pick-up approach (Fincham, 2008, p.2). This
increases sample size and subsequently strengthens external validity (Sivo et al., 2006, p.371).
Besides, the authors should distribute the questionnaire to Takaful agencies located in states other
than Kuala Lumpur, Wilayah Persekutuan Putrajaya, and Selangor to better reflect the relationship
between CSR activities and business performance in Malaysia. Furthermore, the authors can consider
the use of face-to-face interview in addition to a questionnaire as it allows communication with
respondents to confirm eligibility (Allred and Ross-Davis, 2011, p.305). Additionally, the authors
should obtain data from customers of Takaful agencies, who are primary stakeholders regarded with
utmost importance and are imperative for continual business survival (Maignan, Ferrell, and Ferrel,
2005, p.959). Moreover, the authors could examine market turbulence as a mediator between CSR
dimensions and business performance. Bai and Chang (2015, p.505) have explored this in the Chinese
setting.

To conclude, this research analyzes the impact of three dimensions of objective environment on
the correlation between four CSR dimensions and business performance of Takaful agencies in
Malaysia. The CSR elements of economic, ethical, legal and philanthropy were explored in detail,
while environmental factors of complexity, dynamism, and munificence were studied. The authors’
statements were overall clear and easily understandable, with no errors of fact or interpretation. The
article’s neat organization also facilitates readers’ perusal. Moreover, the authors have thoroughly
ensured that sufficient explanation and past research evidence were given for every concept, theory or
method mentioned in the article. Finally, the authors have been objective in their discussion, citing
only pertinent literature.

2998 words

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