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This study presents a review of the studies on corruption risk in corporations. It highlights the antecedents of corruption risk, contributes additional knowledge on anti-corruption, and offers some suggestions for future research. Following Tranfield, Denyer, and Smart (2003), a literature search was done on corporate corruption risk and its related terminologies, theories, causes, and effects. In conducting the literature search, top-ranked journals of Science Direct, Springer Link, and Emerald, were used in the Scopus and Google Scholar search engines to find quality papers. The selected online published materials covered the period from 2013 to 2021. The review shows that prior studies have discussed the issue of corruption risk using different measurements and various theories. Also, this study reveals the causes and effects of corruption risk in corporations. This paper suggests a need for future research that will focus on corporate corruption risk, especially in the Malaysian context (Muhamad & Gani, 2020) due to minimal empirical research on corruption issues from a risk perspective. The aspects of corruption risk can become the foundation for effective and proactive community fraud prevention measures that can be implemented by policymakers, regulators, industry players, governments, and non-governmental agencies

Revenue recognition is one of the crucial key performance indicators for each organisation. The forces of the revenue recognition standard change may cause different experiences for organisations in many ways. Currently, the revenue recognition implementation method is different from what it was in the past. As a result, an organisation that goes through changes may have different experiences and approach problems differently. Organisational change may be triggered by external factors, such as government policies that specifically target a certain sector. Moreover, alterations in the criteria and protocols of regulatory entities might potentially initiate organisational change, in line with the coercive isomorphism of institutional theory. The objective of this study was to enhance comprehension of the forces influencing changes in revenue recognition standards within a telecommunications company by conducting an explanatory case study on a Malaysian telecommunications company. The semi-structured interviews were conducted to get better and more in-depth information on how the company handled the situation. This study found that external factors and regulatory regulations may significantly influence only a small part of an organisation, leading to changes in its operational structure and activities. These changes aim to improve performance, strengthen organisational stability, and promote improved financial reporting. The focus on the telecommunications industry may add to the body of knowledge concerning complex product-based industries. This study provides a foundation for further research into how such industries navigate regulatory changes and adapt their practices accordingly.

This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides information regarding the service quality dimensions which could help SMPs to assess the success of their services.

This study aims to analyse the factors affecting asset misappropriation from the Fraud Triangle Theory perspective: pressure, opportunity, and rationalisation. Pressure, the first facet, is dissected into financial and non-financial strains, including the taxing burden of work. To represent opportunity and rationalisation, proxies are utilized-weak internal control mirrors opportunity, while poor organizational culture encapsulates rationalisation. Employees who were chosen as samples are employees with a position or authority to carry out certain tasks. A questionnaire was distributed to 400 respondents, and only 206 questionnaires were returned and processed for analyses in this study. The results of this study indicate that organisational culture significantly influences asset misappropriation incidences in Malaysian public organisations. However, financial pressure, work pressure, and internal control factors do not significantly affect the misappropriation of assets. This study underscores the importance of mitigating asset misappropriation by focusing on curbing employees' negative rationalization. Strengthening internal control measures and ensuring equitable task assignments emerge as crucial strategies. The outcomes contribute to the limited discourse on asset misappropriation, especially in the context of government agencies in emerging markets. As organizations strive to foster a secure environment, addressing cultural aspects and refining internal controls emerge as pivotal avenues for minimizing asset misappropriation risks.

This study aims to examine the factors influencing an effective smart learning environment in the universities in Malaysia from the perspective of the students. Specifically, this study examines three key factors: students' attitudes towards smart learning, their perception of smart learning tools, and the impact of course design in the smart learning environment. This study utilized a quantitative approach using a questionnaire survey that was administered to a sample of 386 students enrolled in both private and public institutions without regard to their academic year. This study demonstrates that there exists a positive and statistically significant correlation between all three parameters and the efficacy of smart learning environments. These results suggest that institutions should consider the viewpoint of students when developing a smart learning environment. Ultimately, this has the potential to enhance their educational experience. This study's findings offer additional insights into the various factors that can impact the efficacy of smart learning environments. These insights can aid universities in formulating strategies to optimize the content, activities, and assessments within such environments, thereby enhancing their overall effectiveness.