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This paper aims to propose a model entitled MMSPhiD (multidimensional similarity metrics model for screen reader user to phishing detection) that amalgamates multiple approaches to detect phishing URLs.

The model consists of three major components: machine learning-based approach, typosquatting-based approach and phoneme-based approach. The major objectives of the proposed model are detecting phishing URL, typosquatting and phoneme-based domain and suggesting the legitimate domain which is targeted by attackers.

The result of the experiment shows that the MMSPhiD model can successfully detect phishing with 99.03 per cent accuracy. In addition, this paper has analyzed 20 leading domains from Alexa and identified 1,861 registered typosquatting and 543 phoneme-based domains.

The proposed model has used machine learning with the list-based approach. Building and maintaining the list shall be a limitation.

The results of the experiments demonstrate that the model achieved higher performance due to the incorporation of multi-dimensional filters.

In addition, this paper has incorporated the accessibility needs of persons with visual impairments and provides an accessible anti-phishing approach.

This paper assists persons with visual impairments on detection phoneme-based phishing domains.

Gamification applications (apps) are gaining great attention in many contexts and have grown increasingly. Despite their significant role in many settings, prior research mainly focused on initial adoption, and there are limited studies on the post-adoption stage. This study aims to explore the factors influencing individuals’ continuance intention to use gamified task manager apps, drawing on the technology continuance theory (TCT) by integrating enjoyment, habit and social influence.

Data were obtained from 318 Malaysian who had prior experience with task management gamified apps and analysed with the partial least squares approach.

According to the results, confirmation, perceived usefulness (PU) and enjoyment positively influence satisfaction. PU, enjoyment, satisfaction and social influence affect attitude, while the result failed to confirm the association between perceived ease of use and attitude. Furthermore, PU, attitude and habit are strong determinants of users’ continuance intention. Moreover, continuance intention was not predicted by users’ satisfaction and social influence.

The findings provide directions for developers and marketers of gamified task manager apps. Besides the technological and functional benefits of applications, they should also consider social, hedonic and individual factors in the designing and marketing stages.

This study extends the literature by assessing the determinants of continuous intention to use gamified task manager apps; and extending the TCT in the context of gamification by incorporating three contextual factors, namely, perceived enjoyment, social influence and habit.

Phishing is a serious cybersecurity problem, which is widely available through multimedia, such as e-mail and Short Messaging Service (SMS) to collect the personal information of the individual. However, the rapid growth of the unsolicited and unwanted information needs to be addressed, raising the necessity of the technology to develop any effective anti-phishing methods.

The primary intention of this research is to design and develop an approach for preventing phishing by proposing an optimization algorithm. The proposed approach involves four steps, namely preprocessing, feature extraction, feature selection and classification, for dealing with phishing e-mails. Initially, the input data set is subjected to the preprocessing, which removes stop words and stemming in the data and the preprocessed output is given to the feature extraction process. By extracting keyword frequency from the preprocessed, the important words are selected as the features. Then, the feature selection process is carried out using the Bhattacharya distance such that only the significant features that can aid the classification are selected. Using the selected features, the classification is done using the deep belief network (DBN) that is trained using the proposed fractional-earthworm optimization algorithm (EWA). The proposed fractional-EWA is designed by the integration of EWA and fractional calculus to determine the weights in the DBN optimally.

The accuracy of the methods, naive Bayes (NB), DBN, neural network (NN), EWA-DBN and fractional EWA-DBN is 0.5333, 0.5455, 0.5556, 0.5714 and 0.8571, respectively. The sensitivity of the methods, NB, DBN, NN, EWA-DBN and fractional EWA-DBN is 0.4558, 0.5631, 0.7035, 0.7045 and 0.8182, respectively. Likewise, the specificity of the methods, NB, DBN, NN, EWA-DBN and fractional EWA-DBN is 0.5052, 0.5631, 0.7028, 0.7040 and 0.8800, respectively. It is clear from the comparative table that the proposed method acquired the maximal accuracy, sensitivity and specificity compared with the existing methods.

The e-mail phishing detection is performed in this paper using the optimization-based deep learning networks. The e-mails include a number of unwanted messages that are to be detected in order to avoid the storage issues. The importance of the method is that the inclusion of the historical data in the detection process enhances the accuracy of detection.

This paper aims to provide new theoretical discussion about the role of whistleblowing system and fraud awareness as an effective deterrent for financial statement fraud.

The authors conducted surveys to 13 reputable public accounting firms in East Java, Indonesia.

It is well acknowledged, as fraud attacks grow more sophisticated, whistleblowing system and fraud awareness can be possible deterrents. By increasing employees’ fraud awareness, they do not only recognise fraud symptoms and typologies but also support to raise concerns in good faith and on reasonable grounds. This study also suggests the role of fraud awareness as a human capital investment that increase sensitivity on identifying fraud symptoms and discouraging participation in crimes.

This study produces new theoretical discussion about fraud prevention. Then this study also offers several aspects that can help organisation to establish effective whistleblowing systems and reporting mechanisms. Those aspects identified can encourage an individual to report malpractice or wrongdoing. This study also offers how fraud awareness can support the implementation of whistleblowing system in preventing fraudulent financial statements and other irregularities.

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

The purpose of this paper is to explore a topic where blind participants expressed significant concern: obtaining full text and accessible full text.

This qualitative study includes 18 open-ended telephone interviews with blind academic library users in the USA. The study uses the viewpoint that understanding blind peoples’ perspectives is essential for equal accessibility.

Locating full text via link resolvers seemed problematic. Inaccessible articles and complications and delays creating accessible versions of print books limited participants’ use of materials. Enabling technologies and services were highlighted.

Caution should be used when generalizing from this study due to its sample size and methodology. The study is not a web accessibility test, which would analyze coding, nor a usability test, which would observe users. Additional research would be ideal; however, libraries should not wait to attend to accessibility.

In addition to improving digital accessibility, to address difficulty obtaining full text, libraries could offer to locate full text for blind users and implement SmartLinking and single sign on authentication. To deal with inaccessible full text, libraries could work with disability offices to obtain accessible materials and to convert materials to accessible format. DRM free HTML or EPUB e-books can have accessibility advantages. Outsourcing conversion to accessible format can also help. Libraries could offer reader service to assist blind users locating relevant sections of books to convert.

Compared to previous studies, this study includes a larger number of blind screen reader users; describes some unique issues; and includes blind users’ own interpretations.

Higher education in Malaysia only began in 1949 with the establishment of the University of Malaya in Singapore. With independence in 1957, a new campus was established in Kuala Lumpur in 1962. Since then, Malaysian higher education has undergone several major changes. The first was the focus on affirmative action while opening up to private institutions, which heralded a new phase. Malaysia’s early 21^st century higher education sector can be characterised as having roughly equal numbers of students enrolled in about 120 public and 500 private institutions with the gender ratio biased significantly in favour of females. Public institutions employ more qualified academic staff, but private institutions emphasise teaching over research. The sector faces major challenges, some internal to the system while others related to the rest of the economy. Internal challenges relate to the primacy of affirmative action over merit as entry qualifications for enrolment as well as the paucity of science and technology graduates. Economy-wide challenges relate to female graduates’ low participation in the labour force, attrition through brain drain, and failure to achieve technological catch-up. These factors combined conspire to ensnare Malaysia in the ‘middle-income trap’ the escape from which requires fundamental reform.

This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.

Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.

The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.

Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.

To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

The purpose of this paper is to investigate and identify the status of Web Content Accessibility Guidelines (WCAG) conformance levels (A, AA, AAA) and accessibility status in terms of Severity (Error, Warning and Review) and Responsibility (Editor, Webmaster and Developer) of Indian Institutes of Technology (IIT) Library websites based on Siteimprove Software-as-a-Service (SaaS) platform.

The library websites of IITs were tested using Siteimprove web-tool to gather details pertaining to W3C's WCAG 2.1 standards. The data thus obtained were then visualized using spreadsheet software for greater insight. A partial correlation test was also done to assess the relationship between the three conformance levels.

The study could identify significant accessibility-related limitations of the IIT library websites concerning the three WCAG 2.1 conformance levels A (max IIT Bombay), AA (max IIT Dhanbad (ISM)) and AAA (max IIT Gandhinagar and IIT Varanasi (BHU)), Severity and Responsibility. A positive linear relationship exists amongst these conformance levels. The mean value of conformance levels were found to be 18.3 (A), 2.2 (AA) and 3.1 (AAA); Severity scores were found to be 14.4 (Error), 3.9 (Warning) and 5.2 (Review); and Responsibility scores were found to be 6 (Editor), 9.3 (Webmaster) and 8.3 (Developer), respectively.

The study highlights the comparative picture of accessibility issues and conformance levels of the IITs' library website homepage with the help of results derived/based on Siteimprove Accessibility Checker. The findings of the study reveal that though the library website of IITs' in India possess a well-designed and easily navigable website homepage as far as their accessibility for VIPs is concerned, there are several issues that are still to be resolved.

World Intellectual Property Organization's (WIPO) Marrakesh VIP Treaty (MVT) and the W3C's WCAG cater to the requirements and rights of the persons with vision-related disability of accessing information and knowledge building a steeper and deeper knowledge divide. Identifying and rectifying the shortcomings in the library websites will bridge the accessibility-divide and make the society more inclusive.

No previous study could be identified evaluating the accessibility issues of the library website of Indian IITs focussed on vision-disabled persons using Siteimprove. The methodology and approach of this paper have value in terms of reusability and reproducibility facilitating future studies.

Many corporate scandals that occurred recently have indicated the importance of a whistle-blowing mechanism in preventing fraud and malpractices from damaging the organizations. By selecting one organization that has experienced a corporate scandal, this study aims to examine factors that influence employee’s intention to blow the whistle to prevent malpractices in the company. In addition, this study also examines the perceptions of employees regarding the business culture in their organization and how this culture impacts their intention to whistle-blow.

This study engages in a mixed method of data collection, namely, survey questionnaire and interviews to gather the data.

It is found that retaliation is the most important factor that influences the employee’s intention to whistle-blow, followed by the burden to prove the malpractices, cost implications as a result of the wrongdoing and the action taken by the authority as a result of the fraud reporting. In terms of business culture, a large number of employees are reluctant to become a whistle-blower, although a secured and safe whistle-blowing mechanism is in place, indicating that Asian customs of collectivism and assertiveness play a major part in shaping the whistle-blowing mechanism in Malaysian organizations.

The results provide further confirmation of the determinants that influence employees to report wrongdoings in the organizations. This study however may subject to self-reported data biasness because of sensitivity of the research that related to fraud and immoral behaviours that occur in the company. Owing to this sensitivity, the study only focuses on employees’ internal whistle-blowing intentions rather than their actual intentions.

This study helps the management to understand the working culture in the company so that they can identify the weak area of governance which needs improvement such as whistle-blower protection.

This study is original, as it focuses on the employees in a big organization such as government link companies that have experienced corporate scandals albeit having whistle-blowing mechanism in place. In addition, the finding of this study contributes to the theory and body of the literature on the whistle-blowing determinants, currently scarce in the context of a developing country like Malaysia.