... into potential future research topics. Research limitations/implications The study only used English-language documents and WoS databases. Future research should include other languages and databases like Scopus, ScienceDirect and Google Scholar for a broader view of ACD-corporate governance (CG) literature...

... of this study to analyse the behavioural component with corporate governance lapses for creating a trail and to what extent it can contribute to forensic analysis to help reduce and prevent fraud in the future. Design/methodology/approach This study is investigative in nature. This study uses case study...

... legal regime can be used to prevent frauds and promote a more efficient corporate governance structure in the country. Design/methodology/approach This paper adopts the doctrinal approach through a critical evaluation of concepts. Using existing literature in the subject area, it evaluates...

.... Research limitations/implications In general, the findings contribute to the current discussion on the necessity of increasing gender diversity as a corporate governance mechanism. This study is specifically focussed on CFOs that may directly have important implications for financial reporting...

...-corruption policies Corporate governance The less attention paid to private corruption carries the same weight of corruption in the public sector. Corruption in the private sector reduces growth potential and increases the business operation cost. Corruption even imposes non-monetary costs...

...Vahab Rostami; Leyla Rezaei Purpose This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting. Design/methodology/approach For this purpose, using the systematic elimination pattern, the information...

...Nadia Smaili; Paulina Arroyo Purpose The purpose of this paper is to investigate whether a change of corporate governance occurs after financial crimes in Canada revealed through external whistleblowing. Design/methodology/approach Based on the methodology of Smaili and Arroyo (2019...

...Emelia A. Girau; Imbarine Bujang; Agnes Paulus Jidwin; Jamaliah Said Purpose This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia. Design/methodology/approach The sample of fraudulent companies in this study is the public...

... as a regulatory tool for reducing fraud in this sector. Uchechukwu Nwoke can be contacted at: uchechukwu.nwoke@unn.edu.ng © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Nigeria Regulation Corporate governance Capital market Whistleblowing Fraud...

...Reem Ali Almakhfor; Simon D. Norton Purpose Audit committees (ACs) have an important role to play in banks in Saudi Arabia in detecting and reporting weaknesses which may make financial crime possible. The Saudi Arabian Corporate Governance Code of 2016 comprises recommendations for ensuring...

...Noorul Azwin Md Nasir; Hafiza Aishah Hashim Purpose This paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights the history of corporate governance practices in Malaysia and the country’s...

...Tareq Na'el Al-Tawil; Hassan Younies Purpose The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder model offers congruent grounding to corporate governance. Socially...

...Suhaily Hasnan; Mardhiahtul Huda Mohd Razali; Alfiatul Rohmah Mohamed Hussain Purpose This paper aims to examine the effects of corporate governance and firm-specific characteristics on the incidence of financial restatement among Malaysian public listed firms. Design/methodology/approach...

... with sanctions, but these are sparingly enforced by company and shareholders (Hannigan, 2018). Company Directors Corporate governance Disqualification Deterrence Globally, the registered company is unquestionably recognised as the dominant and most widely used business form[ 1 ]. Although small...

.... Board ethical commitment is measured based on the Malaysian Code of Corporate Governance (MCCG) and various international best practices while corporate performance is measured based on return on equity, return on assets, net profit margin, market to book value and TobinQ. Findings This study found...

...Ernestine Gheyoh Ndzi Purpose The paper aims to examine the role of human greed in the determination of executive remuneration in the UK. Design/methodology/approach The paper reviews the past and existing regulation and corporate governance recommendations on executive remuneration...

... aims to examine further whether backdating firms have higher levels of operating efficiency and corporate governance, lower levels of bankruptcy risk, more ability to increase shareholder wealth, and lower levels of market price risk. This paper also compares the characteristics of backdating firms...

... rights only Fraud Financial crime Money laundering Corporate governance White collar crime AML/CTF One key aspect of the rule of law is certainty. An ambiguous, vague, obscure or imprecise law is likely to mislead or confuse. Legal philosophers and the courts have identified...

... of earnings management practices in Indian public and private commercial banking industry. This study also aims at developing a framework for the three-way relationship existing between the variables of corporate governance, earnings management practices and firm performance. Design/methodology/approach...

... shown the importance of corporate governance systems on the level and incidence of corruption, especially in the private sector. It was against this background that the current study was conducted, to elicit from those who work in tackling corruption (and/or fraud) in their experiences. Questions...