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This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives.

This paper reports an inclusive examination of international and national guidelines in relation to the code of ethics and ethical values in making the disclosure.

The final 10 categories and 40 items under review have been developed in an instrument, the proposed EVDi, for measuring the commitment undertaken by companies in communicating ethical values information to stakeholders.

The EVDi may fulfil the function of good governance to inculcate ethical work culture throughout companies.

Effective ethical values in communication may reduce the likelihood of illegal activities and cost of acting unethically in organisations.

The value of this paper is its approach of using the isomorphism concept from the institutional theory to address the SDG 16 by developing the EVDi. The new index incorporates core elements of moral values adapted mainly from the professional bodies that regulate the accounting profession and other related organisations. The index is an initiative used to measure companies' commitment to promoting ethical values through disclosure. The efforts to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels.

This paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities.

The paper reported a comprehensive review on fraud prevention and control plans of several international policies and of local and international universities.

The final 8 categories and 100 items under review have been developed in an instrument, the proposed FPDI, to measure the level of commitment of public universities in preventing fraud.

The FPDI will serve as an evaluation tool to measure the level of commitment of public universities toward preventing fraud practices through disclosure practices.

The FPDI is hoped to inculcate anti-fraud culture amongst public universities and to promote accountability, widen and strengthen good organization’s ethics, create ethical work place environment and enhance corporate governance framework by instilling a culture of professional conduct that is free from corruption.

This paper is among the first paper that develops the index specifically to measure the universities’ level of commitment to prevent fraud.

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.

The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in Malaysia based on the university fraud prevention disclosure index (UFPDi) previously developed by the authors’ research team.

The disclosures of eight aspects of fraud prevention policies, responses, initiatives and mechanisms were not satisfactory. Possible reasons could be because of lack of awareness and appreciation on the institutional mechanisms and lack of formal pressure from the relevant authority.

Data collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites.

The low level of disclosure using UFPDi will prompt the Malaysian public universities to take proactive actions in promoting transparent and good governance among the university staff hence assisting the government in addressing the fraud problem that is plaguing the nation.

This paper is an extension to the authors’ previous work on UFPDi. It further explains and highlights the extent of fraud prevention disclosures among academic institutions who are receiving financial resources from the government.

This study was conducted as a result of the declining numbers of Diploma in Accountancy (DIA) students obtaining a Cumulative Grade Point Average (CGPA) of 2.75 and above in the Sarawak Campus of UiTM. The reason why CGPA 2.75 was identified as the cut‐off point was because this is the minimum entry requirement for students to enter the degree program in Accountancy. A questionnaire survey was carried out at UiTM Sarawak Campus with the hope of finding the root cause(s) of this problem by focusing on DIA students who were in their final semesters. A total of 65 questionnaires were distributed to selected respondents in Parts 6, 7 and 8 of the DIA program. In addition to that, these students were observed without much interference to their ordinary situation, so that a more reliable outcome could be obtained. From the survey, the researchers found that the factors that caused the decline in the numbers of students achieving a CGPA of 2.75 and above can be categorized into avoidable and unavoidable. The avoidable factors include students’ attitude, study skills and peer influence. These factors are considered avoidable because they are within the students’ control. Final exam paper difficulty is an unavoidable factor, because it is not under the students’ control. The findings show that the university, lecturers and students all have significant roles to play in helping these students obtain a CGPA of 2.75 and above. They should complement one another so that their joint effort can be optimized. Based on the above findings, the researchers conclude that the university, lecturers and students should work together to produce better results not only in terms of the CGPA outcomes but also to improve the students’ attitude.

Practicing Muslims pray five times a day during specified periods. Hence, public buildings in many Muslim-majority countries tend to have prayer facilities. These facilities are typically gender-segregated. Unfortunately, for a long time, the main focus for the design of these facilities has been on the male facilities. As a result, many female users suffer from using facilities that are not safe, hygienic or comfortable. Part of the reason is the lack of guidelines that help designers provide a facility that satisfies the needs of female users. This paper aims to address this problem with a focus on prayer facilities that are in public buildings and not in mosques.

The paper offers design guidelines that are based on interviews with female users, analysis of well-designed female prayer facilities, observations of users’ behavior, feedback from users on previously developed guidelines that are shared with male prayer facilities, and relevant religious rulings.

The guidelines address the location of the facility, the zoning and circulation and the design considerations for the prayer space, as well as the reception area and the ablution space. It also recommends a design for an ablution unit that better fits female users. Finally, the paper analyzes an existing design for a female prayer facility in a shopping mall and shows how a change in the design based on this paper’s recommended guidelines can achieve better safety, hygiene and comfort for female users.

The paper focus is new and should trigger the discussion on this aspect of facilities design where needed.