Purpose Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent effect of whistleblowing demotivates the reporting of unethical behaviors. Thus, it is important to identify the...

Purpose This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. Design/methodology/approach This study collected primary data based on a set of questionnaire surveys among heads of 109 departments...

Purpose – This study aims to examine the role of Islamic microcredit programs based on the achievement of Maqasid Al-Shariah. Past studies have evaluated the role of microcredit programs using the conventional assessment approach. However, the conventional system of socioeconomic role...

Purpose: 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...

Purpose: 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. Design/methodology/approach: This study collected primary data...