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...

Using content analysis and interview setting, this study examines the current state of financial reporting of charity organisations in Malaysia. Specifically, this study examines the major issues and problems faced by these organisations in preparing their financial reports. Annual reports of 32...