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The complexity of financial statement fraud has received considerable attention over the past few years and will continue to cause concern. Financial statement fraud can surface in many different forms such as overstating assets, sales and profit, understating liabilities and expenses. Although once deceptive accounting practices are initiated, various systems of manipulation will be utilized to maintain...
This paper investigates the relationship between related party transactions (RPTs) and earnings quality (EQ). In addition, this paper examines whether there is a positive moderating effect of corporate governance on the relationship between RPTs and EQ. We use seven moderating variables to measure corporate governance mechanisms and suggest that the effect of RPTs on EQ is conditional on corporate...
This paper discusses the issues concerning ethics, governance and regulatory systems of charitable organizations in Malaysia, highlights the key challenges in managing the organizations, and suggests a better approach that needs to be adopted by the charitable organizations in Malaysia to eradicate the bad practices that can lead to fraud and mismanagement.
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