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This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia.

Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS).

Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation.

This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation.

This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

The purpose of this paper is to study the wear behaviour of copper matrix composites reinforced with carbon nanotubes (CNTs) prepared by powder metallurgy route.

The CNTs were treated by sulphuric acid and nitric acid to deagglomerate the CNTs prior mixing with copper powder. The composites comprised 0 to 4 Vol.% pristine CNTs (PCNTs) and also after acid-treated CNTs (ACNTs). The optimum value (pure Cu, 3 Vol.% PCNTs, 3 Vol.% ACNTs) evaluated by micro-hardness test was selected for wear test analysis.

The results showed that the enhancement of hardness, weight loss, coefficient of friction, wear depth and surface roughness (Ra) was due to the effect of homogenous distribution of ACNTs in Cu matrix and significant bonding compared to pure Cu and Cu-reinforced PCNTs. The scanning electron microscopy micrograph of worn surfaces and wear depth of the specimens also showed that the addition of ACNTs in Cu resulted in better wear performances.

CNTs were treated prior processing to improve hardness and wear properties of Cu/CNTs composites.

Traditional market revitalisation is an important policy designed to reduce unfair competition between traditional markets and modern businesses. This study aims to determine, analyse and illustrate the implementation of corporate governance principles so that traditional markets can be revived in accordance with the United Nations’ sustainable development goals (SDGs) program, with specific reference to the Yogyakarta Special Region.

The study relied on primary and secondary data sources. Data were collected through interviews, observations, analysis of documentation and review of the literature. The research was conducted in Yogyakarta Special Region, specifically Bantul Regency, Kranggan Market in Yogyakarta City, Sentolo Market in Kulonprogo Regency, Gentan Market in Sleman Regency and Argosari Market in Gunungkidul Regency. The data were analysed using the qualitative research method and a descriptive approach.

Traditional markets play a vital role in strengthening the national economy and preserving an old culture that reflects local traditions. Good collaboration between parties in the implementation of corporate governance is evident, despite market revitalisation proving to be highly costly. In some places market development has simply resulted in marginalising the old traders who cannot improve their livelihoods. Therefore, the revitalisation program of traditional markets must not only improve the facilities but all aspects of traditional markets.

To the best of the authors’ knowledge, this is an original study based on primary observation, and it has implications for all emerging economies where traditional markets are being replaced by modern markets.

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

This study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.

The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.

This study is an original work based on the primary data collection.

This paper aims to empirically test the influence of fraud awareness, information accountability and capacity for accessing financing on sustainable competitive advantage. Furthermore, this research examines the influence of fraud awareness and information accountability on sustainable competitive advantage through capacity for accessing financing. Finally, this research examines the influence of governance as a moderator of fraud awareness and information accountability on capacity for accessing financing.

This research uses quantitative methods. Researchers collected data by distributing questionnaires to tourism destination operators. This research used tourist destinations in Indonesia and obtained 506 samples. The data analysis technique uses SEM-PLS.

This research finds that fraud awareness, information accountability and the capacity for accessing financing increase sustainable competitive advantage. Furthermore, the capacity for accessing financing can mediate the influence of fraud awareness and information accountability on sustainable competitive advantage. Finally, governance strengthens the influence of fraud awareness and information accountability on the capacity for accessing financing.

Research limitations are the difficulty accessing all tourist destinations in Indonesia and difficulty controlling respondent answer bias.

Practical implications are increasing the ability of tourist destinations to compete, helping to increase funding sources, good governance and information accountability.

Apart from that, the main implication of this research is to increase fraud awareness and reduce fraud so that tourist destinations can achieve their goals.

The gap lies in previous research, which was unaware of the existence of fraud, which could damage the ability of tourist destinations to compete. Therefore, this research adds the fraud awareness variable. Besides, this study develops a different and unique model because it combines mediation and moderation variables into one research model.

The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and judgement made by the auditors during their auditing works. However, recent financial scandals involving high profile companies frustrated the public’s expectations, particularly in Malaysia. It is claimed that auditors are not having ethical sensitivity while executing their task in mitigating fraudulent financial reporting. Therefore, this study aims to examine the influences of ethical orientation, locus of control and the firm’s ethical culture on the auditors’ ethical sensitivity in Malaysia.

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

The results showed ethical sensitivity has a significant negative relationship with relativism and in some cases has a significant positive relationship with idealism. Moreover, it found a significant positive relationship between ethical sensitivity and ethical culture.

This paper provides benefit to the audit firms, professional bodies, policymakers and academia in understanding the factors that might increase the sensitivity of auditors in dealing with ethical issues that could lead to fraudulent financial reporting in the company.

The COVID-19 pandemic had brought drastic economic, social and technological changes in society. The drastic changes and uncertainty in the environment had forced various industries to evolve effectively to cope with the unexpected change and subsequently bounce back to regain business success. For instance, private higher learning institutions face steep challenges due to the shortfall of organisational capabilities. The study aims to examine the role of leadership capabilities and organisational resilience in regaining organisational success among higher private learning institutions in Malaysia.

According to the dynamic capabilities theory, organisational resilience and leadership capabilities are among the highest order of indicators for organisational success. Subsequently, this study examines the mediating role of leadership capabilities on the relationship between organisational resilience on organisational performance. The dynamic capabilities-based framework was tested using the structural equation modelling technique with the use of partial least squares approach. Data were analysed using 120 responses.

Based on the 120-questionnaire survey received, this study found that organisational resilience and leadership capabilities contribute significantly to the performance of private higher learning institutions. In addition, this study found strong support for the mediating role of leadership capabilities to promote performance. The findings have both theoretical and practical implications for post-disaster organisation resilience development.

The work focuses on values that would have an impact towards organisational performance, which is an important factor of survival in an unpredictable environment. The findings are limited by the indicated constraints used in this study.

Organisational survival techniques would provide managers, owners and leaders effective techniques that can be implemented to extend and improve the organisation's life cycle. The focus on organisational resilience and leadership factors would greatly improve the overall sustainability and performance of the organisation.

The study contributed by showing the importance, use and interaction needed from organisational resilience and leadership capabilities for them to survive when there is a sudden change in the environment. The timing and uniqueness of the data during the pandemic illustrates how organisations can survive with high levels of weightage towards resilience and leadership. This research is different from other studies as it had examined the impact of values and resilience and leadership in organisations.

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity.

The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.

The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries.

This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to sustainability in Australia’s four highest carbon-emitting industries, including electricity, transport, stationary energy and agriculture. The evaluation covers three CMA phases (i.e. data collection, interpretation and reporting).

This is a cross-sectional study using descriptive research. Data was collected using a questionnaire primarily derived from Burritt et al.’s (2002, 2011) CMA framework and suggestions from other references. The questionnaire includes a set of closed- and open-ended questions. Data was collected from 39 senior managers in the selected industries with direct knowledge and experience in their companies’ CMA practices.

The respondents disclose numerous different motivations for their companies to practise CMA and various ways of practising their CMA. This reflects diverse industry practices due to the absence of a generally accepted standard and different stages of organisational learning. The findings also show that the respondents perceived CMA practices as essential to enhancing their companies’ sustainability performance and overall reputation. However, the majority of the respondents showed little appetite for carbon emission disclosure.

The findings thoroughly describe the current CMA practices by companies committed to sustainability in Australia’s high carbon-emitting industries. Overall, the results show that while the respondents perceived CMA practices as essential for their companies’ sustainability performance and energy-saving, the CMA applications were inconsistent, along with some concerning results, such as a lack of assurance and accountability in the data validation and audit. These indicate the importance of policymakers to consider establishing CMA guidelines or standards to improve its practice. For any company, these findings can be used as learning materials to start or enhance CMA practice at their companies. A broader professional CMA community can strengthen the collective efforts to make CMA more robust.

The findings portray the perceptions of practitioners from Australia’s four highest carbon-emitting industries, indicating motivations to use CMA to understand their companies’ carbon footprint and reduce their companies’ environmental impacts.

The findings contribute to the limited literature in this area and offer several valuable insights regarding the current practice of CMA in Australia, focussing on high carbon-emission industries. It also encourages more research in this area using data from other industries or countries to develop comparative results and strengthen the literature. Future research using actual carbon emission information or a longitudinal approach could also evaluate the changes and progresses in CMA practices.