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The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior.

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior.

This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.

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 profile companies frustrated the public’s expectations, particularly in Malaysia. It is claimed that auditors are not having ethical sensitivity while executing their task in mitigating fraudulent financial reporting. Therefore, this study aims to examine the influences of ethical orientation, locus of control and the firm’s ethical culture on the auditors’ ethical sensitivity in Malaysia.

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

The results showed ethical sensitivity has a significant negative relationship with relativism and in some cases has a significant positive relationship with idealism. Moreover, it found a significant positive relationship between ethical sensitivity and ethical culture.

This paper provides benefit to the audit firms, professional bodies, policymakers and academia in understanding the factors that might increase the sensitivity of auditors in dealing with ethical issues that could lead to fraudulent financial reporting in the company.

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

This study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.

The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.

This study is an original work based on the primary data collection.

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Integrity is a critical issue as it could lead to failures in governance, fraud, inefficacy, corruption and weak financial management particularly in the public sector. At present, the public sector is a matter of global concern because of the constant cases of failures in governance, fraud, inefficacy and corruption. As such, this sector has been pressurized to provide justification of the sources and usages of public resources and to improve their service performance as the public has the right to monitor the public sector management’s transparency and efficacy. This study aims to evaluate the state of present integrity practices among public sector employees from various Malaysian service schemes.

Primary data were collected using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. The collection of data was according to the perspective of 13 factors in integrity practices using a five-point Likert scale. Factor analysis and descriptive statistics were used for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser–Meyer–Olkin test and Barlett’s test.

The findings show that 92.6 per cent of the participants reported that they practised integrity within their departments. Nevertheless, the priority for these integrity factors varies according to the service schemes. In general, the departments of finance, audits and administration had an above-average integrity practice level; however, the practice of the accounting scheme is below the general average level.

These findings of the study will help policymakers to take necessary steps to improve the practices of integrity in the public sector to create a more dependable and efficient public sector in Malaysia.

This is an original study based on primary data that assess the performance of practicing integrity in the public sector of Malaysia.

The purpose of this paper is to highlight the importance of auditability concept as one of the corporate governance indicators that could increase the management integrity practices and public confidence toward the organizations. Nowadays, most business organizations having issues related to the complexity of the transactions, which make it difficult to collect audit evidence and eventually may affect the company’s good governance. This paper highlights the importance of management integrity practices through auditability concept that needs to be emphasized in today’s business environment. Auditability is the ability of the organizations to provide accurate adequate records to be audited by auditors.

A number of databases in fields such as social sciences and economics were used to acquire literature on the topic.

A discussion on the auditability concept through auditability triangle and auditability model and how management could strengthen the governance practices.

This paper provides new inputs to related parties in preparing more comprehensive guidelines on the implementation of auditability practice among the management as to increase the public confidence on the reported financial statements.

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management.

In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method.

In the analyses made, bibliometric analysis based on document review and including the subject of “Islamic financial management” in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on “Financial management” and 1,830 studies on “Islamic finance” have been identified. Although there is no data on “Financial Management”, the subjects of “Islamic finance” and “Financial management” related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of “Islamic financial management” has not been formed in the literature.

This study points to an important gap in the literature. The subjects of “Islamic finance” and “Financial management” have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of “Islamic financial management” can be made and this study is aimed to shed light on this virgin area.

In the literature bibliometric analysis based on document review including the subject of “Islamic financial management” has not been used in any study. To the best of the author’s knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed.