... from the perspective of fraudulent financial reporting amongst SMEs in Malaysia with further consideration concerning the moderating effect of the tax audit officers’ level of competence. The remaining parts of the paper are organised as follows. Section 2 provides the literature review...

... the moderating effect of earnings management on the relationship between governance mechanisms and CSR. Design/methodology/approach Insights are drawn from five years company data generated between 2010 and 2014, thus covering a five-year period. Ordinary least squares (OLS) regression analysis is applied...