... further found the robustness of the results through sensitivity analysis. Overall, it was concluded that e-government plays a significant role to reduce corruption. Originality/value The governments should implement the e-governance system and provide a transparent and accountable environment...

... The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs. Findings This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud...

.... However, a clear commitment to records management, underpinned by transparency and accountability, ensures that public office holders can be held accountable for their actions. Free and unhampered access to information promotes transparency in the administration of public funds and public participation...

... rights only Malaysia Accountability Ethics Governance Integrity Malpractices Fraud has increased considerably over the recent years and this trend is likely to continue. According to Brink and Witt (1982) , fraud is a threat to the effective utilization of resources and it will always...

... and bodies. Design/methodology/approach The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist...

... is a self-inflicted defect that causes harm to one’s self and others. A more specific meaning of corruption is “destroying” instead of “constructing.” Human are instructed to be accountable to maintain the natural order as well as keeping the balance (i.e. Mizan) which is set by the Divine order (Er...

... on performance of the company. Ahmad Saiful Azlin Puteh Salin can be contacted at: ahmad577@perak.uitm.edu.my © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Malaysia Accountability Business ethics Fraud Corporate governance Integrity...

... contributions of SAIs in fighting with corruption. To this end, it covers a comprehensive analysis of SAIs in terms of separation of power, audit evidence, transparency, investigative power and accountability. Hence, cornerstone documents concerning the subject matter of the paper have been scrutinized so...