Development of the university fraud prevention disclosure index

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

Journal of Financial Crime, 2020, vol. 28, issue 3, 883-891

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: Fraud prevention; University; Websites; Disclosure (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-10-2019-0127

DOI: 10.1108/JFC-10-2019-0127

Access Statistics for this article

Journal of Financial Crime is currently edited by Dr Li Hong Xing and Prof Barry Rider

More articles in Journal of Financial Crime from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().