Accountability is important in Non-profit Organizations (NPOs) since their key revenue resources are donations and contributions from the public and various parties. This implies that NPOs are accountable to various stakeholders. In Malaysia, the growing number of NPOs shows how important NPOs are in contributing to society in terms of social work. By championing the need of the people through their activities, NPOs enjoy public trust since their goal is to help the people, and not for profit motivation. However, many NPOs are generally reluctant to share more comprehensive information and may not recognize the need for accountability by the NPOs. These problems could be solved if the enforcement and monitoring mechanisms are efficiently practiced. Using content analysis of annual reports and the Financial Information Forms/Borang Maklumat Kewangan (BMK) of 219 societies registered with the Companies Commission of Malaysia (CCM), this study examines the relationship between organizational characteristics and accountability in NPOs. The characteristics of organizational characteristics examined are grants and donations. The resource dependency theory is used to explain the organizational characteristics. The results of this study provide evidence that organizational characteristics are not significantly related to the accountability of NPOs. In relation to the insignificant results for organizational characteristics, it may indicate that nonprofit managers are not using their disclosure effectively to manage interorganizational relationships to ensure the continuous flow of financial and other resources to their organizations. Overall, the findings provide useful information that gives more input to the various regulatory authorities and other relevant stakeholders concerning the accountability disclosure of NPOs in Malaysia.

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This study is aim to evaluate the awareness of accounting students towards fraud prevention. This research examines the relationship between i) the student's ethical perceptions, ii) internalization of objectivity and iii) internalization of professional responsibility with accounting students awareness towards fraud prevention. This study was conducted in one of Government-Linked University, University Tenaga Nasional, Sultan Haji Ahmad Shah Campus (UNITEN KSHAS). The total number of population is 944 students, hence the sample of 285 accounting students are selected to test the objective of the study. Accounting students were selected as the sample because of they are more likely to work in accounting profession which requires them to be aware of this fraud issue. This study was conducted by using primary data by using questionnaires that adopted from Istiningrum (2014). The research employed descriptive analysis, normality test, reliability test and correlation analysis. Based on the findings, it is show that students' ethical perception, internalization of objectivity, and internalization of professional responsibility have positive significant influence towards the awareness of fraud prevention among accounting students.For the future research, it is highly recommended to be conducted in various types of universities as the result might be more appropriate to make the conclusion. It is also recommended to do research by using interview as it might be offer completely beneficial information from the respondents.