.... Originality/value This study describes firms that breach the Listing Requirements of Bursa Malaysia Securities Berhad using the financial ratio. In addition, the Serious Fraud Office defined fraud as an abuse of position, or false representation, or prejudicing someone’s right for personal gain...

...Dessalegn Getie Mihret Purpose – The purpose of this paper is to test the association between national culture dimensions and exposure to fraud with a view to drawing implications for understanding fraud risk. Design/methodology/approach – The study is based on a sample of 66 countries...

... that uses real tax cases where the non‐compliance with the Malaysian statues and tax laws are used as the measurement of the fraudulent financial reporting. Norsiah Ahmad can be contacted at: norsiah@umt.edu.my © Emerald Group Publishing Limited 2010 Malaysia Fraud Financial reporting...