... 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...

... and malpractices issues that specific for payroll department in the government department that rare in literature. Thus, the principle of accountability is highly important and essential for the organizations (Hall et al., 2017). Civil servants need to adopt this principle in conducting their work...

... 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...

.... Islam Corruption Causes Taxonomy Accountability Control Corruption is a challenging phenomenon that exists in many forms. It is good to mention the types of corruption might be connected and each type might turn into another. Discussing the types of corruption is expected to provide...

... followed by research methodology in Section 3. Section 4 is the findings and discussion, while Section 5 is the conclusion. Finally, limitations and suggestions for future research in Section 6. Malaysia Accountability Business ethics Fraud Corporate governance Integrity Corporate...

... 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...