This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements...

Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed...