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 …
Despite many improvements on governance and establishment of new laws and regulations to combat fraud, the numbers of corporate fraud cases continue to rise globally. The …
V Rostami, L Rezaei - Journal of Financial Crime, 2022 - emerald.com
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 …
R Yendrawati, RL Raintika, FZ Kusumadewi… - Management and …, 2023 - ir.uitm.edu.my
This study aimed to examine the effects of managerial and institutional ownership, and financial performance on fraudulent financial statements. Companies with weak governance …
S Khajavi, M Ebrahimi - Journal of Asset Management and Financing, 2018 - amf.ui.ac.ir
Corporate governance plays an important role in ensuring the quality of the financial reporting process. Many of recent corporate failures have been attributed to poor …
D Simon Shim - Journal of Financial Crime, 2006 - emerald.com
Purpose–To demonstrate that Malaysia has taken serious measures to improve corporate governance landscape. Design/methodology/approach–Enforcement actions are used as a …
MEM Kamal, MFM Salleh, A Ahmad - International Journal of …, 2019 - icam.uitm.edu.my
Fraudulent financial reporting still persist despite corporate governance evolutions. Majority can be attributed to earnings manipulation as suggested by literatures. They were caused by …
AS Anichebe - Journal of Accounting and Financial Management …, 2019 - iiardjournals.org
This study examines the nexus between financial statement fraud and corporate governance elements using panel data collected from firms under the agricultural sector of the Nigeria …
Purpose–This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate …