Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia

E A. Girau, I Bujang, A Paulus Jidwin… - Journal of Financial …, 2022‏ - emerald.com
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 …

Fraudulent financial reporting in ministerial and governmental institutions in Indonesia: An analysis using hexagon theory

C Sukmadilaga, S Winarningsih, T Handayani… - Economies, 2022‏ - mdpi.com
This study examined fraudulent financial reporting in the ministerial and governmental
institutions in Indonesia. It adopted the hexagon theory that identified six elements …

The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement

S Hasnan, MH Mohd Razali… - Journal of Financial …, 2020‏ - emerald.com
Purpose This paper aims to examine the effects of corporate governance and firm-specific
characteristics on the incidence of financial restatement among Malaysian public listed firms …

[PDF][PDF] Earnings management and fraudulent financial reporting: The Malaysian story

RA Rahman, S Sulaiman, ES Fadel… - Journal of Modern …, 2016‏ - researchgate.net
Earnings management research has a long and rich history. The agency conflict, incentives,
rationalization, opportunity plus having the capability among the managers to manipulate …

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia

MM Marzuki, NM Haji-Abdullah… - Asian Academy of …, 2019‏ - repository.unair.ac.id
We investigate the relationship between audit committee characteristics, board diversity, and
the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample …

[PDF][PDF] Related party transactions and earnings quality: does corporate governance matter?

S Hasnan, MS Daie, ARM Hussain - International Journal of …, 2016‏ - ijem.upm.edu.my
This paper investigates the relationship between related party transactions (RPTs) and
earnings quality (EQ). In addition, this paper examines whether there is a positive …

Pengujian fraud pentagon terhadap resiko financial fraudulent reporting

M Jaunanda, DP Silaban - Ultima Management: Jurnal Ilmu …, 2020‏ - ejournals.umn.ac.id
The research to examine how much financial stability, financial target, external pressure,
nature of industry, ineffective monitoring, rationalization, capability and oship have effect …

[PDF][PDF] Financial statement fraud: evidence from Malaysian public listed companies

NI Khan, AAM Hapiz - Jurnal Intelek, 2022‏ - myjms.mohe.gov.my
Financial statement fraud is seen as a rampant problem around the world. Early detection is
one of the ways to curb financial statement fraud, and it has motivated this study to be …

[PDF][PDF] Concealing Financial Distress With Earnings Management: A Perspective on Malaysian Public Listed Companies

MEBM Kamal, SSB Khazalle - International Journal of …, 2021‏ - pdfs.semanticscholar.org
Earnings Management is prevalent among corporations, resulting to misleading information
disclosed on financial statements. By adopting agency theory argument, in line with fulfilling …

[PDF][PDF] The influence of fraud triangle factors on real earnings management

S Hasnan, N Othman, ARM Hussain… - Journal of Governance …, 2022‏ - virtusinterpress.org
This study aims to examine the relationship between factors of pressure, opportunity, and
rationalization, and the occurrence of real earnings management among Malaysian public …