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Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia

Abdul Ghafoor · Rozaimah Zainudin · Nurul Shahnaz Mahdzan ·Journal of Business Ethics ·2019

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia (SC) and Bursa Malaysia, we identify a sample of 76 f...

Malaysia Financial statement fraud Fraud triangle Identification issue

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