Purpose: The COVID-19 pandemic had brought drastic economic, social and technological changes in society. The drastic changes and uncertainty in the environment had forced various industries to evolve effectively to cope with the unexpected change and subsequently bounce back to regain business...

Corruption is a serious problem in some ASEAN countries except Singapore and Brunei, judging from their ranking and scores on Transparency International's Corruption Perceptions Index (CPI). The concept of good governance is much broader than control of corruption. Governance and corruption may...

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...

The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...

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: Prior studies had documented that CEOs with accounting backgrounds are more conservative as compared to their non-accounting backgrounds counterparts. However, prior studies also suggested that CEOs with accounting backgrounds tend to engage in earnings management activities because...

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 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...