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1 – 2 of 2Nor Farizal Mohammed, Norziana Lokman, Norazida Mohamed and Norsuhaily Abu Bakar
From 2000 to 2021, the Malaysian corruption perception index demonstrated a declining tendency, identifying Malaysia as a highly corrupt nation. Corruption in the nation has…
Abstract
Purpose
From 2000 to 2021, the Malaysian corruption perception index demonstrated a declining tendency, identifying Malaysia as a highly corrupt nation. Corruption in the nation has become a social cancer that has impacted the workplace and political climate. Using Dewey’s (1937) theory of education and social change, this paper argues that anti-corruption education is a tool for reforming the corruption culture of a nation. Consequently, the purpose of this study is to explore and understand the current anti-corruption education in Malaysian educational institutions.
Design/methodology/approach
The results of this study were derived from a qualitative content analysis of 20 Google News articles, an interview with the sole implementation agency, the Malaysian Anti-Corruption Commission (MACC) and a literature assessment of MACC publications. Due to a dearth of preceding study and journal publications on the topic, this type of qualitative content analysis of news has been applied in prior studies.
Findings
The results indicate that anti-corruption education has been implemented in the primary, secondary and higher education institutions in Malaysia. Nonetheless, the concept and implementation are inadequate, superficial and insufficient. The analysis advises more inclusive techniques for delivering anti-corruption education for social transformation.
Originality/value
Prior research has focussed on laws and regulations to prosecute the corrupt, but has underrated the ability of education to alter the corruption culture. To the best of the authors’ knowledge, this is the first journal paper, written on anti-corruption education in Malaysia. This study sets the way for further anti-corruption education studies in the future. This line of research will provide insights for the nation’s policymaking, which aims to create a nation free of corruption and capable of sustaining itself.
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YoungKyung Ko, Ravichandran Subramaniam and Susela Devi
The study aims to examine the association between corporate transparency and firm value (capital market effect) and investigate whether auditor choice moderates this relationship.
Abstract
Purpose
The study aims to examine the association between corporate transparency and firm value (capital market effect) and investigate whether auditor choice moderates this relationship.
Design/methodology/approach
This study uses the Malaysian Institute of Corporate Governance (2017) data set, which provides scores on anti-corruption commitment, organisational transparency and sustainability of Malaysia’s top 100 listed firms. The methodology entails an ordinary pooled least square regression method for empirical research.
Findings
The positive association between corporate transparency and firm value is more evident in anti-corruption and sustainability initiatives. More importantly, government-linked companies have higher scores. Firms with enhanced anti-corruption commitment are more likely to have higher firm value, and this relationship is more evident for politically connected firms. This study also finds that auditor choice is associated with the firm value in the sampled listed firms.
Practical implications
The findings provide implications for investors and regulators on the role of corporate transparency in an emerging capital market.
Social implications
The study recommends that emerging market regulators continue enhancing corporate governance codes and practices to improve reporting transparency for listed firms.
Originality/value
This study contributes to the growing literature on sustainability disclosures by incorporating corporate reporting transparency, explicitly relating to firms’ commitment to anti-corruption, organisational transparency and sustainability.
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