Fraud Development and Linkages With Corruption Occurrences

Zahari, Afzal Izzaz; Arshad, Roshayani

doi:10.15282/jgi.2.2.2019.5469

Cited by 3 publications

(2 citation statements)

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“…Studies of Malaysian fraud dated in the early 1990s has established the existence of institutionalised corruption that occurs due to the abusing the bureaucratic process in the public sector (Teh, 1994). Throughout the years, there had been many studies that investigated the causal impact of fraud in Malaysia (Mohamed, 2013; Said and Omar, 2014; Aziz et al , 2015; Said et al , 2018; Zahari et al , 2019).…”

Section: Introductionmentioning

confidence: 99%

“…Within the context of fraud, the common areas of research are very often on abuse of power and corruption (Huberts, 1998; Akech, 2011; Bendahan et al , 2015). Abuse of power for instance is using the individual's position in the organisation for their own or other personal gains (Zahari et al , 2019). Corruption is the act of being dishonest in return for money or personal gain (Kimemia, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Public sector fraud: the Malaysian perspective

Zahari

Said

Muhamad

2021

JFC

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Purpose This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours. Design/methodology/approach The population of this study comprised 44 managers from the Malaysian Federal government departments. The analysis was based on an open-response questionnaire using data-driven thematic analysis. This was based on the context and latent content of the respondents. The items in the questionnaire examined the perceived definition, actions and experience of corruption in their departments. Findings The findings revealed that respondents acknowledged that bribery as one of the central element of fraud. They recognise fraudulent behaviour and practice in their organisation together with sharing these experiences in the study. Common results indicate that leaders play a major role in shaping the organisation as they present themselves as a model to the mployees. From the human resource perspective, having multiple side businesses while being in employed in the government sector would heavily impact performance and accountability. Research limitations/implications Fraud is observed as a practice that needs to be addressed to improve government efficiency. The uniqueness was that the respondents acknowledged the existence of fraud and its implications through the activities of bribery, abuse of power and giving out favours. There is a need for organisations to focus on transparency and value to mitigate fraud. Practical implications This paper contributes towards the continuous effort in expanding fraud literature and human behaviour. The data obtained was distinctive in terms of the perspective of a developing economy and such fraud information and responses are different as compared to developed economies. Originality/value The empirical study of the public sector organisations enables important contribution towards effective public governance and administration. The results have important implications for preparing functional strategic management and controls for the public sector.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Public sector fraud: the Malaysian perspective

Zahari

Said

Muhamad

2021

JFC

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Ethical culture and leadership for sustainability and governance in public sector organisations within the ESG framework

Zahari,

Said,

Muhamad

et al. 2024

Journal of Open Innovation: Technology, Market, and Complexity

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Contemporary review of corruption risk studies

Marzuki

Hasnan²,

Ali

2022

CGOBR

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This study presents a review of the studies on corruption risk in corporations. It highlights the antecedents of corruption risk, contributes additional knowledge on anti-corruption, and offers some suggestions for future research. Following Tranfield, Denyer, and Smart (2003), a literature search was done on corporate corruption risk and its related terminologies, theories, causes, and effects. In conducting the literature search, top-ranked journals of Science Direct, Springer Link, and Emerald, were used in the Scopus and Google Scholar search engines to find quality papers. The selected online published materials covered the period from 2013 to 2021. The review shows that prior studies have discussed the issue of corruption risk using different measurements and various theories. Also, this study reveals the causes and effects of corruption risk in corporations. This paper suggests a need for future research that will focus on corporate corruption risk, especially in the Malaysian context (Muhamad & Gani, 2020) due to minimal empirical research on corruption issues from a risk perspective. The aspects of corruption risk can become the foundation for effective and proactive community fraud prevention measures that can be implemented by policymakers, regulators, industry players, governments, and non-governmental agencies

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Fraud Development and Linkages With Corruption Occurrences

Cited by 3 publications

References 20 publications

Public sector fraud: the Malaysian perspective

Public sector fraud: the Malaysian perspective

Ethical culture and leadership for sustainability and governance in public sector organisations within the ESG framework

Contemporary review of corruption risk studies

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