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Fraud prevention disclosure on Malaysian public universities’ websites

Fraud prevention disclosure on Malaysian public universities’ websites The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.Design/methodology/approachThe 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.FindingsThe 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/implicationsData collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites.Social implicationsThe 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/valueThis 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

Fraud prevention disclosure on Malaysian public universities’ websites

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1359-0790
eISSN
1359-0790
DOI
10.1108/jfc-09-2020-0193
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.Design/methodology/approachThe 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.FindingsThe 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/implicationsData collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites.Social implicationsThe 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/valueThis 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.

Journal

Journal of Financial Crime – Emerald Publishing

Published: Aug 5, 2021

Keywords: Disclosure; Prevention; Fraud; Public universities

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