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Development of the university fraud prevention disclosure index

Corina Joseph (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Sarawak, Kota Samarahan, Malaysia)
Normah Haji Omar (Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia)
Jennifer Tunga Janang (Faculty of Business and Management, Universiti Teknologi MARA Cawangan Sarawak, Kota Samarahan, Malaysia)
Mariam Rahmat (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Sarawak, Kota Samarahan, Malaysia)
Nero Madi (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Sarawak, Kota Samarahan, Malaysia)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 20 January 2020

Issue publication date: 5 August 2021

609

Abstract

Purpose

This paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities.

Design/methodology/approach

The paper reported a comprehensive review on fraud prevention and control plans of several international policies and of local and international universities.

Findings

The final 8 categories and 100 items under review have been developed in an instrument, the proposed FPDI, to measure the level of commitment of public universities in preventing fraud.

Research limitations/implications

The FPDI will serve as an evaluation tool to measure the level of commitment of public universities toward preventing fraud practices through disclosure practices.

Social implications

The FPDI is hoped to inculcate anti-fraud culture amongst public universities and to promote accountability, widen and strengthen good organization’s ethics, create ethical work place environment and enhance corporate governance framework by instilling a culture of professional conduct that is free from corruption.

Originality/value

This paper is among the first paper that develops the index specifically to measure the universities’ level of commitment to prevent fraud.

Keywords

Citation

Joseph, C., Omar, N.H., Janang, J.T., Rahmat, M. and Madi, N. (2021), "Development of the university fraud prevention disclosure index", Journal of Financial Crime, Vol. 28 No. 3, pp. 883-891. https://doi.org/10.1108/JFC-10-2019-0127

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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