The thesis is intended for investigating the relationship between audit fatigue and audit quality in the pharmaceutical company. The pharmaceutical industry, being as one of the highly regulated industry face stringent requirements by the regulatory body where the company must comply with minimum requirements for the methods, facilities, and controls used in manufacturing, processing, and packing of a drug product. The regulations will provide assurance mechanism that a product is safe for use, and that it has the ingredients and strength it claims to have. However, limited literature is observed in studying the audit fatigue especially with regards to its contribution factor. Several studies and literatures are reviewed, and it was found that most of the literatures are indicating framework of the integration, benefits and type of integration that can be conceptualized and implemented. This research aims to explore the relationship between audit frequency, internal audit management, system workload/ employees’ experiences and audit fatigue. In addition, impact of the audit fatigue on audit quality/ audit outcome shall be investigated and subsequently a conceptual framework will be proposed as per identified hypotheses. Five out of seven hypotheses were supported in the study. The structural model result shows that there are significant and direct effects in the relationship between audit fatigue, audit frequency, workload, and audit quality. The framework developed in this study was able to contribute to the limited body of knowledge in audit fatigue. Manuscript profile

The value chain process has significant importance in the manufacturing industry for achieving operational success. In order to mitigate errors, it is essential for manufacturing firms to optimize their operational processes with utmost efficiency. The Internet of Things (IoT) is a technology that effectively enhances operational excellence inside enterprises. In order to actualize the Internet of Things (IoT), it is essential for the industrial sector to actively participate in and effectively incorporate this technology into its routine operations. Numerous studies have been undertaken to explore the possibilities of the Internet of Things (IoT) for various enterprises. Nevertheless, the use of IoT remains limited in several sectors, such as the Manufacturing industry in poorer nations. The objective of this article is to identify and assess the elements that have an impact on the adoption of Internet of Things (IoT) in the manufacturing sector of Malaysia. Additionally, a proposed model for the implementation of IoT in this industry will be presented. The identification of drivers was conducted by means of a comprehensive analysis of prior examinations. Additionally, a paradigm known as the technology-organization-environment (TOE) framework is suggested, drawing on the idea of information system adoption. The Delphi approach was used to conduct a survey among users of the Internet of Things (IoT), and the findings revealed that the selected parameters examined in this research had a noteworthy influence on the deployment of IoT within the manufacturing sector of Malaysia. This study aims to facilitate the comprehension of Manufacturing organizations about the many facets of Internet of Things (IoT) implementation. It seeks to enhance their business structure and investment in IoT, while also serving as a source of inspiration for researchers to delve into further research on novel factors related to IoT adoption or implementation. Manuscript profile

At present, in the traditional business process, several funding problems, such as a lack of funds, capitalization issues, limited access to financial institutions, and a lack of access to markets, are experienced, especially by farmers in developing countries. A comprehensive review of agricultural infrastructure funding assessment is attempted in this paper using bibliometric analysis and visualization analysis. The use of VOS viewers and Bibliometric is employed to quantitatively analyze related papers from Scopus, covering documents collected in the last 20 years, including the number of articles, the frequency of related topics, analysis of authors and articles that are widely cited, analysis of the most productive publishers, and analysis of the most productive countries conducting research. An increase in research on funding, especially in agricultural infrastructure studies, has been observed in 2018. Additionally, the current research focuses on funding, investment, agriculture, finance, blockchain, cost, economics, sustainable development, agricultural robots, platforms, business models, and climate change. The challenges and considerations to be integrated into non-high-income countries/regions are examined, as agricultural infrastructure funding plays a critical role in successfully mitigating the impact of food availability needs and ensuring food security. An alternative approach is required to implement a real program of sustainable development Manuscript profile

This research aimed to discern the determinants shaping the implementation of bottom-up Kaizen models in the Malaysian automotive industry, conducted in three distinct phases: needs analysis, design and development, and evaluation. The identification of model prerequisites involved utilizing two instruments. In the initial phase, a panel of 11 experts employed the Fuzzy Delphi Method (FDM) to formulate the model, relying on a 5-point Likert scale survey questionnaire for expert feedback. The second phase employed a Partial Least Square Structural Equation Model (PLS-SEM) approach to appraising the model, involving 300 employees in the automotive manufacturing sector. The outcomes from the first phase led to the creation of a model featuring eight constructs encompassing 41 items, specifically tailored for bottom-up Kaizen activities in the Malaysian automotive industry. Subsequently, the results from the second phase underscored that the bottom-up Kaizen activity model comprises seven constructs, wherein only statistically significant and positively influential factors for both direct and mediated paths were considered. This study has culminated in the formulation of a structural relationship model for Bottom-up Kaizen criteria, offering significant potential benefits and serving as a valuable reference for the Malaysian automotive industry. Manuscript profile