This study examines the occurrence of fraud and identifies the prevention programs in place at the State and Local Government entities in Malaysia. Issues related to fraud are of interest due to the frequent coverage by the media which has affected public confidence. The findings suggest that fraud is a significant problem, and the main causes of fraud are poor management practices and economic pressure. Interestingly, the study finds that, in most cases, management did not take firm action against the culprits when they were caught and found guilty. Most fraud incidents were discovered through the internal audit review, employee notification and accidental discovery. The findings also reveal that most of these entities did not have effective policies and procedures for dealing with fraud.

Zakat collection from Moslem business owners who pay their zakat through the zakat institutions are still very low and a huge potential is untapped from the business zakat payment that either goes directly to the recipients or simply unpaid. The objective of this paper is to propose a research conceptual framework for examining the trust towards zakat institution from the Moslem business owners' point of view. Antecedents to trust namely shared value, communication, non-opportunistic behavior and perception on distribution of zakat, among Moslem business owners are hypothesized to provide grounds for discussion in future research.

The role of mosque is not only for places of worship and religious activities, but it is also a place for building unity, caring for the welfare and helping to build the economy of the community, especially the local community. To ensure the mosque is functioning well, the accounting and financial reporting of the mosque is very important. The purpose of this study is to see how much previous research has been done in the field of mosque accounting. The methodology used is to use a bibliometric analysis of articles collected from the Scopus database. The results show that studies on mosque accounting only began to be published in Scopus indexed journals in 2011 and as of 2018, only 10 articles have been published. Most of the articles were published in 2016 and most of the writers are Muslim. The focus of the mosque's accounting studies is business, management, accounting, engineering, and environmental science and the majority of studies are conducted in countries where the majority of the population is Muslim. The findings of this study can provide a general overview of current research on mosque accounting, trends, and future directions of related research.

The contribution of the cooperative sector in Malaysia to the country's Gross Domestic Product (GDP) is still at an unsatisfactory level. Some reports state that the country's GDP was only achieved between 3% to 4% until 31 December 2019 compared to the target of 10% as set in the National Cooperative Policy (NCP) 2011-2020. Based on NCP 2011-2020, one of the achievements that contribute to the increase in GDP is good regulation and governance. The same achievement strategy is continued in the fourth strategic thrust proposal of NCP 2021-2030, which is to create effective regulation. Therefore, to solve the problems of the study, the objectives of the study is to identify the elements of cooperative governance model based on cooperative governance guidelines in Malaysia and investigate the effect of cooperative governance model based on cooperative governance guidelines on cooperative performance in Malaysia. This study will use quantitative research method to achieve the objectives that have been set, namely questionnaire techniques and content analysis. Validation of the study framework model will be conducted using quantitative analysis techniques using Statistical Package for the Social Sciences (SPSS) software. The expected output of the study is the Cooperative Governance Model that can be referred to by the Ministry of Entrepreneur and Cooperative Development (MEDAC) and government agencies such as the Malaysian Cooperative Commission (MCC), Malaysian Cooperative Institute and other cooperatives. The significant results of this study are expected to provide input to the MCC related to the elements of good cooperative governance and can be used as additional information to be disseminated to cooperatives in Malaysia. The improvement in the achievement of cooperative governance is expected to contribute to the increase in cooperative revenue which in turn achieves the target contribution to the national GDP.

The alarming rate of corporate failures as seen universally has necessitated this study apparently; the failures have known no boundary as it cuts across both the very big organizations and the very small corporate entities especially financial industries. The objective of this study is to align corporate governance (CG) with Enterprise Risk Management (ERM) adoption in the Nigeria Deposit Money banks (DMBs). The study adopted cross-sectional research design, survey method and questionnaire technique to collect data in 21 Nigerian DMBs. A total of 722 questionnaires were distributed, out of which 435 were found usable for further analysis. The research adopted Structural Equation Modeling in Stata for the data analysis. Empirical evidence suggests that internal audit effectiveness, human resource competency and top management commitment were positively significant. This implies that there is a significant positive relationship between CG and ERM adoption. Conclusively, the study has provided insightful results for the banking industry, regulators, practitioners and academia that will potentially assist in policy formulation, implementation and evaluation. Thus, a clarion calls for all the stakeholders in the industry to guarantee broad implementation of ERM in all the banks in compliance with the CBN Code of corporate governance.