...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax...

...Chee Kwong Lau; Ki Wei Ooi Purpose This paper aims to examine cases of fraudulent financial reporting (FFR) which were subject to published enforcement actions by the Securities Commission Malaysia (SC) from 1998 to 2012 for reasons of alleged financial misreporting. It investigates the main...