Fraud prevention disclosure on Malaysian public universities’ websites

Nero Madi, Corina Joseph, Mariam Rahmat, Jennifer Tunga Janang and Normah Haji Omar

Journal of Financial Crime, 2021, vol. 28, issue 3, 841-857

Abstract: Purpose - The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites. Design/methodology/approach - The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in Malaysia based on the university fraud prevention disclosure index (UFPDi) previously developed by the authors’ research team. Findings - The disclosures of eight aspects of fraud prevention policies, responses, initiatives and mechanisms were not satisfactory. Possible reasons could be because of lack of awareness and appreciation on the institutional mechanisms and lack of formal pressure from the relevant authority. Research limitations/implications - Data collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites. Social implications - The low level of disclosure using UFPDi will prompt the Malaysian public universities to take proactive actions in promoting transparent and good governance among the university staff hence assisting the government in addressing the fraud problem that is plaguing the nation. Originality/value - This paper is an extension to the authors’ previous work on UFPDi. It further explains and highlights the extent of fraud prevention disclosures among academic institutions who are receiving financial resources from the government.

Keywords: Disclosure; Prevention; Fraud; Public universities (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-09-2020-0193

DOI: 10.1108/JFC-09-2020-0193

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