Asset management is a "joined in" organisational activity used to realise value from its controlled resources. Asset management evolved from simple maintenance, which was treated as a "necessary evil" in the 1970s, to the current position, i.e., among the core functions of organisational strategies and closely dependent technology. Studying of the asset management evolution is vital in providing valuable insights into the inclusiveness and global scope of asset management research. Thus, this study aimed to investigate the evolution and dissemination of asset management research; determine the main areas that are being debated in research on asset management; and identify the prominent authors in research into asset management and their collaborations. A bibliometric analysis was conducted comprised of 4,190 published items of literature pertaining to asset management indexed in the Scopus database in January 2021. Findings showed that asset management attracted Western scholars' attention in its early growth period, beginning from 1965. The number of publications increased steadily until the 1990s, a rise that accelerated during the 2000s. Asset management research has become well-developed, but inclusiveness has yet to be properly promoted. A positive cross-country collaboration has been achieved; however, there is a gap in asset management research in certain countries compared to the rest of the world. Future studies should explore and bridge any potential gaps in asset management development, and focus on varied asset management strategies across various countries.

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 conducted.  The main objective of this study is to investigate the primary factors that influence the public listed companies in Malaysia to be involved in financial statement fraud. The sample used in this study comprised 40 financial statement fraud companies matched with another 40 non-financial statement fraud companies listed in Bursa Malaysia from 2003 to 2020. This study used the fraud triangle theory to form the research framework and develop the research hypotheses. Four hypotheses based on the elements of fraud, which are the financial target, external pressure, earnings management, and related-party transaction, have been developed and tested. Regression analysis was conducted to examine the relationship between the elements of fraud and financial statement fraud to test the hypotheses. The results indicated that financial targets, earnings management, and related-party transaction are accepted. However, external pressure was rejected. Interestingly, it was found that the fraud companies had poorer earnings quality one year before they committed the financial statement fraud. Overall, this study would assist the auditors as it identifies early warning signals or red flags. Information obtained from this study could be used by Bursa Malaysia to develop strong regulations and encourage the Malaysian public listed companies to enhance anti-fraud policies.

Anti-Money Laundering / Counter Financing of Terrorism (AML/CFT) broadly encompasses regulatory requirements, acts and guidelines designed to curtail the practice of generating funds through unlawful or criminal activities. Several infringement notices were issued to market intermediaries due to provision breaches of the guidelines. Although policies and procedures have been tightened up to the level of satisfaction, assessing the effectiveness of AML/CFT legislation is still necessary. The main aim of the study is to examine the independent variables, namely competency level of compliance team members, regulatory compliance and quality of AML/CFT framework that influence the effectiveness of AML/CFTrequirements of the compliance officers that are working in FMCs in Malaysia. The Expectancy Theory has been applied to form the framework and to develop the hypotheses. Three hypotheses were developed and tested using the data from 70 samples of FMC's in Malaysia. The result of the study showed that there were significant relationships between the factors analysed in this study. This study will help the financial institutions especially the Fund Management Companies (FMCs) in understanding the factors that influence the effectiveness of AML/CFT requirements and taking necessary action to enhance their internal AML/CFT process and its compliance with the regulations. This would help the FMCs to have effective control of AML/CFT during the on-boarding and ongoing monitoring process.

The political economy shaped the ownership structure of corporations in Malaysia. The rapid growth of the economy has not diluted the concentrated ownership structure in the Malaysian firms. Malaysia has its own unique feature of ownership structured firms which can be divided into politically connected (PCON) firms, institutional ownership and managerial ownership (INST&MGRL) firms, and family ownership (FAMILY) firms. The purpose of this paper is to investigate whether PCON, INST&MGR and FAMILY firms are associated with higher audit fees. This study also examines the association between audit committee characteristics IND, DIL and EXP and audit fees based on the revamped Bursa Listing Requirements in 2008, which focus on audit committee characteristics. Using data from 567 firm-year observations from years 2008 to 2010, we find that PCON firms pay higher audit fees than INST&MGRL and FAMILY firms. Further, the association between audit committee IND, DIL and EXP audit fees is positive and significant for PCON firms. Suggesting that the government intervention is expected to produce better governance and improve the firm’s business performance. This is because the government has given much attention and initiatives to ensure that these firms perform in an effective way and assist the government to improve the economic growth.

Financial crimes have become dominant in the contemporary business environment. It is one of the most serious crimes endangering a country's national security and public safety. It is directly associated with legal, social, human rights, political and development issues. This research identifies the causal factors of the professional traits of forensic investigators in investigation process expeditions based on Malaysian evidence. Data for this study is collected through a questionnaire survey. A sample was driven from two enforcement agencies in Malaysia: National Audit Department (NAD) and the Malaysian Anti-Corruption Commission (MACC). A total of 83 questionnaires were distributed, collected and usable. Statistical techniques such as descriptive statistics, correlation, and regression analysis were used to analyze the data. Three hypotheses were developed, and the findings reveal a significant relationship between investigative technique and knowledge of forensic investigators and investigation process expedition. In contrast, the skills of forensic investigators show an insignificant relationship with the investigation process expedition. Issues on process expeditions are significant as the disruption in the process expedition will delay the case solving. Hence, this research provides insights into the forensic investigations process which would be useful for the Malaysian government to incite interest in forensic accounting for monitoring and investigation of suspected financial crime cases.