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This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP).

Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression.

The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud.

This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies.

To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.

The paper aims to investigate: the influence of knowledge of ethics (KOE) on auditors' perceived ethical problems (PEB); the influence of PEB on ethical judgments (EJ); and the mediating impact of PEB that mediate the relationship between KOE and EJ.

A total of 940 questionnaires were distributed to auditors of audit firms in Malaysia and 250 auditors responded. However, only 224 questionnaires were usable. Data were analyzed using SPSS 16.0 and structural equation modeling (SEM) using AMOSS 16.0.

The results indicated that statistically significant relationships exist between KOE and PEB, PEB, and EJ. Additionally, PEB are found to mediate the relationship between KOE and EJ.

This paper provides important implication for audit firms to enhance sufficient knowledge of Malaysian Institute of Accountants (MIA)'s code of ethical principles among their members. Another implication is for professional bodies to design a complete and effective code of ethics, disseminate free information to members through web site and e‐notification and conduct professional development programs with the latest development on a regular basis.

The number of studies on the impact of PEB as a mediator that mediates the relationship between KOE and EJ is scarce. Therefore, this paper aims to fill this gap. The findings provide insights that it is imperative to emphasize the importance of KOE and PEB in enhancing auditors' EJ.

The study aims to investigate the students' perceptions on the teaching of Islamic education in the Malaysian secondary schools. The study will also look into the students' attitudes based on their personal self-evaluation as well as to examine the relationship between these two variables.

The study employs quantitative and survey research design. The instrument used for data collection was a questionnaire which is distributed to samples that were randomly selected in representing the selected population among students of Malaysian secondary schools. The instrument used is a modification of instrument developed by Ab Halim et al., Ahmad Munawar and dan Azhar. The pilot study done shows a high reliability of 0.924 for the assessment of Islamic education teachings and 0.869 for the aspect of Islamic attitudes. 3,262 Form 4 and 6 students from selected schools in Malaysia participated in the study. The data were analyzed to display the frequency, percentage, mean, standard deviation and Pearson's correlation.

The study revealed a high level of mean on the aspect of students' evaluation on the teaching of Islamic education at their schools. It was also found that the level of students' attitudes was also high, i.e. 4.26. There was a significant relation between the students' perceptions on the teaching of Islamic education and their attitudes (r=0.740, p=0.000).

The implementation of teaching and learning strategies and new approaches are some of important elements in the teaching and learning process of Islamic education. This study shows that the lesson of Islamic education has significant and strong relationship with the students' attitudes in their daily lives. Since the students felt that the lesson of Islamic education was important for them, teachers should improve the lesson on Islamic education by using different types of teaching methods, technique application and motivational approaches. The teaching of Islamic education should not only focus on theoretical aspects but must also emphasize on practical implementation of Islamic knowledge.

This paper describes the religious teaching and learning in schools which has significant relationship with the students' daily attitudes. A new area of research can be conducted to explore the most important factors of teaching and learning that contribute to the students' attitudes development. These findings can also be used by educators to improve the quality of the lessons based on the students' evaluation.