... to foster the development of a robust public sector grounded by principles of good governance. However, amidst the contemporary conflict that has ravaged Somalia over the past decade with various mechanisms aimed at restoring its crumbling governance infrastructure, persistent challenges continue to plague...

...Afzal Izzaz Zahari; Jamaliah Said; Nurisyal Muhamad Purpose This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours. Design/methodology/approach The population of this study comprised 44 managers from the Malaysian Federal...

...Ludek Seda; Carol Ann Tilt Purpose This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies...

... financial benefits to the organization. Research limitations/implications The vast majority of the data are drawn from fraud risk measurement exercises in the public sector in large organizations. Practical implications The paper advocates greater use of fraud risk measurement and counter fraud...