Purpose: The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites. Design/methodology/approach: The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in...

One of the main concerns of the accounting profession is to provide consistently high quality services. In line with this objective, the current study was conducted for three main purposes: to determine the level of internal quality control and documentation amongst public accounting practices...

Purpose – Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area....

Purpose: This paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities. Design/methodology/approach: The paper reported a comprehensive review on fraud prevention and control plans of several international policies and of local and...

Purpose – The purpose of this paper is to contribute to the debate and find out the impact of cash flow on changes in dividend payout decisions among non-financial firms quoted at Bursa Malaysia as compared to earnings. There has been renewed debate in recent finance and accounting literature...