Purpose This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach applies a qualitative research method, i.e. case study, to address the specific objective. Findings The finding revealed GST model sustainable shows that it is pertinent for government set preventive strategies in order retain income government. Two essential dimensions emerged findings support strategies, namely macro- micro-level...

The Corruption Perception Index (CPI) for Malaysia shows undesirable results, indicating the issue of corruption should be taken seriously. To address social constructionist perspective is employed, specifically qualitative methodology used to gain an insight phenomenon. This study investigates factors contributing occurrence in Malaysian context. A total twelve interviews were conducted. respondents practitioners, representatives from government agencies and senior public sector officials....

The primary aim of this study is to investigate the relationship among ethical leadership, climate and integrity violation local government two countries, Saudi Arabia Malaysia. Past studies indicate that leadership influenced government. However, were mostly conducted in Western countries. Given lack comparative Muslim-oriented we intend fill gap by building upon previous on between used survey collect data from authorities nations. PLS-SEM was analyze data. findings demonstrated not...

Purpose Firm performance has become a thriving research field. However, review of previous studies shows that the answers to several fundamental questions remain vague and require further investigation. Thus, purpose this study is twofold. The first determine extent involvement political connections (PCs) in Pakistani-listed companies, second examine association between PCs firm financial with director efficacy’s moderating role. Design/methodology/approach A data set 221 non-financial...

This paper investigates the relationship between political influences and earnings manipulations because little has been known about both variables using multiple proxies. The authors measure manipulation models developed by Bhattacharya et al. (2003) McNichols (2002), for a large sample of 129 listed firms in Pakistan Stock Exchange over period 2009–2013. study finds that politically influenced are involved accruals management lack transparency, implying lower quality. Our findings...

The purpose of this paper is to analyse and comprehend the interaction effect political influences earnings management on organisational performance. This study investigates whether politically influenced firms use accrual-based activities report poor performance in Pakistani firms. By virtue current study, are assumed emerge through significant shareholding by government, including but not limited presence a politician(s), close relative(s) or former/current civil/military bureaucrat(s)...

The Corporate Governance guidelines, rules and regulations were introduced to guide corporations towards good governance practices. However, there seem be contradicting events that projected otherwise. series of corporate scandals seems giving the impression is something lacking in present corporation practices among corporations, particular, public listed companies. Several opinions gathered answering this lacuna outcome pin point lack moral element Thus, study attempts explore ethics...

Prior theoretical and empirical studies have suggested that political influence affects the application of corporate governance firm performance enormously. However, several fundamental questions remain to be answered. To fill this knowledge gap,the study's main objectives are examining direct impact connection on financial in Pakistani non-financial listed companies moderating effect director's expertise connections performance. The study utilised panel data 220 firms from 2008 2017 used...

Despite the increased initiatives to combat corruption, issue of corruption in public sector Nigeria persists. Past studies have found that one flaws is due ineffective investigation method. Given seriousness issue, this study explores how forensic accounting conducted by authorities could assist government its Nigeria. This aimed at developing a model for improving using techniques. Forensic technique detecting and investigating fraudulent practices organizations preparing evidence expert...

The purpose of this paper is to explore the role ethics in corporate governance. research situated within an interpretive approach. interview technique was employed issue. Interviews were conducted with 13 experts who involved reform Malaysian selected based on their expertise and experience. Three themes emerged respect main governance: governance a code ethics, inclusive affiliate has contributed enhancing understanding by shifting focus from structural perspective moral manages highlight...

E-commerce transaction has grown immensely. It directly or indirectly imposed a number of challenges to the governmentadministration particularly tax system. There are mix views implication e-commerce. Some opine that ecommerceimproves system, while others belief system was designed in era where e-commerce does not exist,thus, creating problems This study, therefore, investigates posed by andsolicit opinions from various parties on faced taxing e-commerce.The findings reveal administration...

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus literature on specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding that encountered while doing a sensitive topic. Specifically, some dilemmas, is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation off-the-record which emerged from research. Most importantly, paper shares ideas how researchers...

The main objective of this study is to investigate Corporate Social Responsibility (CSR) practices by listed companies in Malaysia and Singapore. These have been classified as sustainability index the stock exchanges those countries. Sustainability a sister concept CSR. results show influence government business CSR initiatives. second suggest three variables, namely Government Link Companies, Reporting Website Assurance Report, mirror recent changes practices. also significant these...

Corporations have embraced the social responsibility rhetoric in their discourse and external reporting. However, little is known about processes of corporate responsibilities practices. This paper addresses this gap by theorising from aspect environmental protection. As part responsibility, protection has become one main agenda among corporations, hence study conducted an depth understanding conducting a single case at Multi-National-Companies (MNC) Malaysia. Building on Husted Conceptual...

The purpose of this paper is to propose a conceptual framework for integrated reporting (IR).Accountability and governance are two fundamental concepts embedded in the framework, which aims complement existing IR frameworks developed by institutions.We label “CARE”, abbreviated from Cognitive Experience, Area Business, Responsiveness Engagement. proposed considers financial as continuous process, aiming reflect thinking management long-term survival business, rather than focusing on...

This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, paper role pillar significance in practices. Interview was used as primary data, although document also analysed. Analysis data revealed people centric is essential. Findings suggest that there are several corporations provide strength to Emerging suggests core lies on rather structure. The finding useful it impacted...

Sustainable Land Management (SLM) plays a crucial role in mitigating land degradation and fostering food security. While previous research has primarily concentrated on SLM's scientific application, there remains lack of insight into the specific challenges encountered agroforestry practices. Addressing this knowledge gap, our qualitative employed multimethod approach, integrating Gioia methodology with case studies, to investigate obstacles within agroforestry. We utilized diverse data...

This study aimed to explore the aspect of ethics in context corporate governance and examine possibility integrating structure process. analysis focused on qualitative methodology. The found that institutionalisation are attributes support foundation value practices. findings suggested a remedy for shortfalls existing contributed practical implications, is, ethical dimension is useful corporations enhance their practices, academia, contribution knowledge by employing social constructionist...