... economy (SE) growth to tax burdens. This study aims to re-evaluate Malaysia’s SE (1970–2022) through a financial crime lens, arguing that inflated public expenditure (PE) fosters institutionalized fraud, where officials exploit fiscal expenditures to obtain illicit incomes. Design/methodology/approach...

...Khairul Saidah Abas Azmi; Rozaimah Zainudin Purpose This paper aims to investigate how money in politics contributes to corruption in Malaysia. Design/methodology/approach This study used in-depth semi-structured interviews to collect primary data. The interviews were conducted with two elite...

...Aspalella A. Rahman; Ruzita Azmi; Rosylin Mohd Yusof Purpose In Malaysia, Get-Rich-Quick scheme (GRQS) is one of the financial fraud activities prohibited under Malaysian law. The common facet of such schemes involves plans that promise unrealistic rates of returns, and this new scheme continues...

...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises (SMEs) in Malaysia. This study is intended to examine...

... of this paper is the effect of corporate governance and firm-specific characteristics on the likelihood of financial restatement in Malaysia. The findings of this study provide useful insights for regulators to improve and reconsider the current regulations on corporate governance mechanisms. In addition...

...Selamah Abdullah Yusof; Mohd Nahar Mohd Arshad Purpose This study aims to investigate the level of business exposure to corruption in Malaysia. The authors estimate the effect of bribe requests from business establishments by public officials and identify the level of vulnerability of businesses...

..., investors, companies and academicians in understanding, preventing and combating fraud. Hafiza Aishah Hashim can be contacted at: hafizaaishah@umt.edu.my © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Malaysia Fraud Fraud Triangle theory...

... 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...

...Nurisyal Muhamad; Norhaninah A. Gani Purpose In December 2013, the World Bank had declared that, in the developing world, corruption is the No.1 public enemy. True, Malaysia has been swayed by the endless corruption scandals from the upper classes to the subordinates, in public as well as private...

..., unnecessary actions and decisions that are detrimental to the company. Design/methodology/approach This study collected data for two years i.e. 2013 and 2014 from the annual report of the biggest 500 companies by market capitalisation as of 31 December 2013 listed under Bursa Malaysia stock exchange...

... of local and international best practices such as Malaysia, Australia, Canada, Norway, South Korea, Singapore, Sweden, Turkey, the UK and the USA. It also contributes to the literature and theoretical understanding of the interaction between a board’s ethical commitment and corporate governance...

...Nur Shafiqa Kapeli; Nafsiah Mohamed Purpose Corruption is a serious problem in Southeast Asian countries. Based on the average ranking of Transparency International’s Corruption Perception Index, Malaysia is ranked as the second least corrupt country among Southeast Asian countries. However...

... in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs). Design/methodology/approach Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia...

...Abdul Ghafoor; Rozaimah Zainudin; Nurul Shahnaz Mahdzan Purpose The purpose of this study is to examine changes in firms’ level of information asymmetry in emerging market of Malaysia for the period of 2000-2016. Specifically, the study focuses on changes in the quoted spread and quoted depth...

..., currently scarce in the context of a developing country like Malaysia. 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 Fraud Whistle blowing Integrity...

... the state of fraud and SMEs in developing countries. Malaysia Fraud Anti-fraud measures Fraud scheme Small medium enterprises Maizaitulaidawati Md Husin can be contacted at: maizaitulaidawati@gmail.com © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights...

..., opportunities for fraud in the company can be reduced. Originality/value This study is original, as it focusses specifically on occupational fraud which is rare in fraud literature, particularly for a study that is conducted in developing markets like Malaysia. It also has examined various related sensitive...

... manufacturing companies in Malaysia was selected as a case study and mixed method data collection of document analysis and observation were used. The analysis and examination was conducted by using Committee of Sponsoring Organization of the Treadway Commission Framework 2013 as guidance. Findings...

...Azhar Mohamad; Neazlin Radzuan; Zarinah Hamid Purpose The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic factors in Malaysia. Design/methodology/approach In this study...

...Azhar Mohamad; Mohd Hasrol Zakaria; Zarinah Hamid Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia...