Purpose: This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia. Design/methodology/approach: The sample of fraudulent companies in this study is the public listed companies that were charged with furnishing false statements to...

Purpose: The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership...

Purpose: The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered among employees of the top three banks in Iran, which own above 60...

Purpose: This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to employee fraud mitigation. Design/methodology/approach: Guided by Corporate Integrity System Malaysia, this...

Purpose: This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours. Design/methodology/approach: The population of this study comprised 44 managers from the Malaysian Federal government departments. The analysis was based on an...

Purpose This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also examines whether integrity moderates the relationship between fraud risk elements and asset misappropriation....