The purpose of this study is to test and analyze the effect of institutional ownership, family
ownership, and Thin Capitalization on tax avoidance. This study uses data on manufacturing …

This study aims to analyze whether there is an influence of internal control on fraud
prevention and Good Corporate Governance, and to analyze whether there is an effect of …

The current trends of globalization, the integration of banks and insurance companies
worldwide into a single financial conglomerate, as well as the emergence of new electronic …

Purpose The aim of this study is to look into the factors that influence the level of ethics and
integrity in Malaysian public sector. Design/methodology/approach This study uses a …

This study sought to establish the influence of fraud risk management practices in regard to
preventive, detective and corrective controls on the level of fraud occurrence on listed firms …

Fraud poses a major challenge for various organizations worldwide. Researchers globally
are actively studying this issue because of the increasing number of documented fraud …

As a country with the first largest Muslim population in the world, it should be able to make
zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the …

Purpose: This paper analyses the relationship between the implementation of internal
control and fraud mitigation among the savings and credit cooperatives societies (Saccos) in …

This study aims to analyze the effect of the government's internal control system on the
government of financial statements quality with the moderating role of the ethical climate of …

This study aims to empirically prove the effect of good governance and internal control on
the prevention of fraud in the procurement of state-owned goods and services in the regional …