Various fraud prediction tools have been developed to detect financial statement triggered by earnings manipulation. Among them is the Beneish M-Score model as a forensic tool gauge potential manipulation in firms' statements. The was found be effective detecting 76% of manipulating firms subjected accounting enforcement actions United States Securities and Exchange Commission (U.S. SEC). Furthermore, also successful discovering 71% most prominent fraudulent reporting scandals prior public...

Focus on a concrete project, share the results, contain risk. These are some of precepts Islamic finance. But they also cornerstones crowdfunding. This is why this form financing cutting out its space. With an extra pillar: no interests. The resources still limited, but Muslim crowdfunding ecosystem diversifying: from most basic reward based social lending, with eye to Fintech. FinTech refers technofinance or financial technology, that say, supply services and products provided through...

Purpose Integrated Case Study (ICS) is a capstone course for accounting undergraduates in Malaysia. It emphasizes the holistic and multifaceted problem-solving skills needed profession. Yet, students often find ICS challenging. This paper addresses these challenges from both student educator perspectives by introducing Structured Template Enhanced Proficiency (STEP) framework, an innovative structured guidance model that breaks down case analysis into manageable stages. framework promotes...

Forensic accounting has gained increasing importance in Malaysia, particularly following high-profile financial scandals. Despite growing interest, there is a lack of clear guidance for students regarding career opportunities and the skillset required forensic accounting. This study aims to develop framework understand preferences toward accounting, focusing on roles intrinsic extrinsic motivations mediating effect intention students’ decisions. Data were collected from at UiTM through...

Halal tourism (tourism that respects the principles of Muslims) has become focus attention worldwide. In recent years, been widely seen as one strongest export markets for this type tourism. This new tourist style is meant hotels and resorts are keen to not offer any programs, meals, food, or activities contrary Islamic law. study focuses on constructing a framework best practices in industry through qualitative approach by comparing six developed countries, three Organisation Cooperation...

The modest fashion from the Islamic point of view is an emerging phenomenon that offers non-adherent and non-transparent clothes cover a large part body respecting religious dictates it seen as growing industry in sector. objective this paper to define new economic opportunity for sector represented by Muslim consumers investigate influence ethical standards which defined Shariah better understand meet needs. From religious, perspective study also focuses on cultural, social regulative...

This study aims to determine Management Fraud Propensity Factors of Triangle and International Standards on Auditing no: 240 (ISA 240) relationship with earning manipulation. It also examines potential moderating effect Corporate Governance, measured by index as proxy opportunity between Earning Manipulation. Samples this consisted 504 firm-year observations comprising 252 earnings manipulating firms matched non-earnings based industry, year size. governance disclosure was using corporate...

Earnings Management is prevalent among corporations, resulting to misleading information disclosed on financial statements. By adopting agency theory argument, in line with fulfilling shareholders expectations performance while securing their position and interest within the company, management may be influenced engage earnings when actual outcome distress. Hence, this study attempts identify whether companies listed Industrial Product sector of Malaysian Bourse experienced distress...

The main objective of this paper is to examine how innovativeness (or receptivity new ideas and innovation) as an aspect a faculty's culture affects the capacity innovate. Specifically, aim study whether participative open decision making (PDM), support collaboration (SC), power sharing (PS) learning development (LD) have effect on innovativeness. On average, respondents perceive that SC (3.39), followed by LD (3.30) PDM (3.15) Also, Science & Technology lecturers are more likely than their...

Occupational fraud requires serious attention due to its detrimental effect towards businesses, nation’s economy, and community well-being. Implications led businesses losing their revenue while affecting global economy negatively depriving the society of fair share on wealth. Malaysia’s have seen cases occupational among small, medium sized enterprises (SME) representing significant portion country’s business population 95%. Such vulnerability them were deficiency in control system. Hence...

This study investigates the role of corruption in relationship between public spending and human development Middle-Income Countries from 2012 until 2019.By using dynamic panel data with Two-Step System GMM, we examine moderating effect on health education into development.We find that aggregated Countries, interaction corruption-public significantly weakens development.Furthermore, also checked income sub-level Countries.There are different findings Upper Lower Countries.In has a negative...

The purpose of this study is to examine the determinants occupational fraud related government procurement. examinations include assessments on whether ethical values, knowledge behaviour and abuse power have a significant relationship with This employed quantitative method approach based primary data, by using simple random sampling technique via survey questionnaire distributed public servants that involved in procurement activities. result revealed between values while resulted...