Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/2910
Title: Corporate governance performance and financial statement fraud: evidence from Malaysia
Authors: Noorul Azwin Md Nasir 
Hafiza Aishah Hashim 
Keywords: Corporate Governance;Financial statement fraud
Issue Date: Aug-2021
Publisher: Emerald Publishing Limited
Journal: Journal of Financial Crime 
Abstract: 
This paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights the history of corporate governance practices in Malaysia and the country’s financial statement fraud situation. Malaysia is a multi-ethnic society that requires managing corporations and firms collectively. Hence, corporate governance practices and good practices are compelled to fit society’s uniqueness. This paper used the survey findings generated from the Corporate Governance Watch Report (CG Watch Report) by the Credit Lyonnais Securities Asia and the Asian Corporate Governance Association from the year 2002 to the year 2018 and discussed the corporate governance performance related to financial statement fraud in Malaysia. The market ranking survey oversees five categories of corporate governance scores: rules and regulations, enforcement, political/regulatory environment, adoption of International Generally Accepted Accounting Principle and corporate governance culture. The findings reported that firms in Malaysia have benefited from good laws and regulations through corporate governance reforms. This study’s findings are relevant to regulators, board members, shareholders, potential investors, analysts and others to produce more informative timely comparisons. Future research should consider analysing and comparing the corporate governance performance in Malaysia with the corporate governance performance of other countries in Asia.
Description: 
Others
URI: http://hdl.handle.net/123456789/2910
ISSN: 1359-0790
DOI: 10.1108/JFC-09-2020-0182
Appears in Collections:Journal Indexed Era/Google Scholar and Others FKP

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